The content of the measures for investigating the responsibility for tax law enforcement mistakes

The forms of accountability for law enforcement mistakes are: criticism and education, ordering a written inspection, circulating criticism, ordering to stay on duty, and disqualifying law enforcement.

Legal analysisLost time pay is determined based on the victim's lost time and income. 3. Nursing fee: The nursing fee is determined according to the income status of the nursing staff, the number of nursing personnel, and the nursing period.

4. Transportation expenses: Transportation expenses are calculated based on the actual expenses incurred by the victim and his or her necessary escorts for medical treatment or hospital transfer. 5. Hospitalization meal subsidy:

The hospital meal subsidy may be determined with reference to the business trip meal subsidy standard for general staff of local state organs. 6. Nutrition expenses: Nutrition expenses are determined according to the victim's disability with reference to the opinions of medical institutions.

7. Disability compensation: Disability compensation shall be calculated for 20 years from the date of determination of disability according to the degree of the victim's loss of ability to work or the level of disability, and in accordance with the per capita disposable income of urban residents or the per capita net income of rural residents in the previous year at the location of the court where the lawsuit is filed. However, if the age is over 60 years old, the age shall be reduced by one year for each additional year; Those over the age of 75 are counted as five years.

Legal basis"Several Provisions on the Handling of Economic Crime Cases by Public Security Organs" Article 73: In any of the following circumstances, the public security organs shall order corrections in accordance with law, or directly make a decision to revoke, modify, or correct. Where law enforcement faults occur, the responsibility of the case approver, reviewers, case-handlers, and other directly responsible persons shall be separately pursued on the basis of the respective responsibilities of the case-handling personnel in handling the case. where a crime is constituted, criminal responsibility is pursued in accordance with law.

1) Exceeding authority or shirking jurisdiction; (2) Filing a case in violation of provisions, not filing a case, or withdrawing a case; (3) Employing compulsory measures against criminal suspects in violation of provisions; (4) Employing measures to seal, seize, or freeze property in violation of provisions; (5) Disposing of assets involved in the case in violation of provisions; (6) Refusal to perform case-handling coordination duties, or obstruction of a public security organ in another area handling a case in accordance with law; (7) Obstructing parties, defenders, or litigants from exercising their procedural rights in accordance with law; (8) Other areas that shall be pursued for responsibility. For those responsible for causing state compensation, part or all of the compensation costs shall be recovered in accordance with the relevant provisions of the "State Compensation Law of the People's Republic of China".

If there is a mistake in law enforcement in the area of taxation, it is necessary to investigate the responsibility, and the tax personnel must be completely themselves. Responsibility should have a certain sense of responsibility and try not to make mistakes.

Hello, friend! Follow the situation you described. You can complain to the supervision department of the State Administration of Taxation.

This is known only to people in the internal department of taxation, otherwise there is no way for others to know.

In this case, it should be the department of practice, and only they have this right.

If you are talking about this procedure, then generally speaking, it should be the first to determine such a qualification, and at the same time, it is to be such a division of your responsibilities.

The procedure for pursuing responsibility for tax enforcement mistakes includes many aspects and many elements.

In the case of the procedure for pursuing responsibility for tax law enforcement mistakes, the case must first be filed, and then the case will be investigated and closed.

The forms of investigation and defense of the responsibility for tax law enforcement mistakes are: criticism and education, ordering a written inspection, circulating criticism, ordering to stay on duty, and canceling law enforcement qualifications.

The forms of investigation of responsibility for tax law enforcement mistakes are: criticism and education, ordering written inspections, circulating criticism, ordering to wait for work, and disqualifying law enforcement.

According to the Measures for Accountability for Tax Law Enforcement Faults (Trial).

Article 4: The forms of accountability for law enforcement mistakes are: criticism and education, ordering a written review and pure investigation, circulating criticism, ordering to stay on duty, and canceling law enforcement qualifications.

In addition to pursuing the personnel responsible for law enforcement faults in accordance with the provisions of the preceding paragraph, they may also be given the cancellation of advanced or excellent qualifications, and the deduction of bonuses or post allowances.

Article 5 If a tax officer commits any of the following acts in law enforcement, he or she shall be criticized and educated or ordered to make a written inspection

1) Failure to complete tax registration within the prescribed time limit;

2) Failing to accept tax returns without justifiable reasons or failing to enter tax declaration materials in accordance with regulations;

3) Failure to accept an application for tax reduction or exemption without justifiable reasons;

4) Failure to apply for tax refund without justifiable reasons;

5) Failure to sell invoices without justifiable reasons;

6) Where the standards for case filing are met, the case is not filed in accordance with provisions;

7) Failure to present the tax inspection certificate and tax inspection notice during the tax inspection;

8) Failure to use or fill out law enforcement documents in accordance with provisions;

9) Failure to accept administrative reconsideration in accordance with regulations;

10) Failure to carry out accounting in accordance with regulations.

The form of accountability for tax law enforcement mistakes is as follows: administrative accountability, economic accountability, and criminal accountability.

1. Administrative accountability:

This includes disciplinary measures such as warnings, demerits, dismissal, demotion, and dismissal, as well as measures such as ordering performance of professional responsibility, compensating for losses, making corrections within a set period of time, and delaying promotion.

2. Economic accountability:

Including fines, confiscation of illegal gains, confiscation of illegal property, compensation for losses and other measures.

3. Criminal Accountability:

Criminal responsibility shall be pursued in accordance with law for violations of discipline and law as provided for in the Criminal Law, such as recruiting bribes, twisting the law for personal gain, and abusing power.

The formal significance of the investigation of the responsibility for the fault of tax law enforcement:

Through the establishment of a sound internal management mechanism and the investigation of responsibility according to the facts and the law, the legitimate rights and interests of taxpayers can be protected, and the behavior of tax law enforcement personnel can be guided and standardized, so as to promote the healthy development of tax work.

Tax Enforcement:

Tax law enforcement is a tax administration activity carried out by tax authorities or legally authorized organizations on behalf of the state, and its implementation can be carried out without agreement with the counterpart, and can be carried out by unilateral will. Moreover, with the coercive power of the state as the guarantee of law enforcement, when it encounters obstacles to law enforcement, it can use administrative power and means, or with the help of coercive means of other state organs, to ensure the realization of tax law enforcement.

Through the formulation and promulgation of a series of laws and regulations related to tax administration, the state has formed numerous and organically related tax laws and norms. A series of different management behaviors, such as tax law enforcement, collection management, and tax inspection, are all a kind of law enforcement behavior, and they are all exercising tax law enforcement powers, although they are of different types and methods.

Therefore, the process of exercising the right of tax enforcement is the process of tax enforcement; It is one of the important law enforcement activities of the state administrative organs, which refers to a specific administrative act of the state taxation authorities and their staff in accordance with the statutory powers and procedures to apply the national tax laws and regulations to taxpayers and other management counterparts.

According to the "Guidelines for the Work of the Interim Measures for the Evaluation of Tax Law Enforcement and the Investigation of Fault Liability (Edition)": seven forms of accountability for tax law enforcement faults, including criticism and education, ordering written inspections, circulating criticism, canceling advanced qualifications, ordering to wait for posts, transferring from law enforcement posts, and takingElimination of law enforcement qualifications.

According to the "Guidelines for the Work of the Interim Measures for the Evaluation and Accountability of Tax Law Enforcement and Fault Accountability (Edition)": the seven forms of accountability for tax law enforcement faults include criticism and education, ordering written inspections, circulating criticism, canceling the selection of advanced qualifications, ordering to wait for posts, transferring from law enforcement posts, and takingElimination of law enforcement qualifications.

According to the "Guidelines for the Work of the Interim Measures for the Evaluation and Accountability of Tax Law Enforcement and the Investigation of Fault Liability (Edition)", the seven forms of accountability for tax law enforcement mistakes include criticism and education, ordering written inspections, circulating criticism, canceling the selection of advanced qualifications, ordering to wait for work, transferring from law enforcement posts, and takingElimination of law enforcement qualifications.

According to the "Guidelines for the Work of the Interim Measures for the Evaluation and Accountability of Tax Law Enforcement and Fault Accountability (Edition)": the seven forms of accountability for tax law enforcement faults include criticism and education, ordering written inspections, circulating criticism, canceling advanced qualifications, ordering to wait for posts, transferring from law enforcement posts, and takingElimination of law enforcement qualifications.

1.Article 1 In order to standardize tax law enforcement, improve the level of tax law enforcement, and promote the administration of tax personnel in accordance with the law of reform, these measures are formulated in accordance with relevant laws and administrative regulations.

2.Article 2 These measures shall apply to the investigation of the law enforcement faults of the national tax personnel. The term "fault accountability" in these measures refers to the economic punishment and administrative treatment of the person responsible for the wrongdoing of tax law enforcement due to negligence or intention.

3.Article 3: The pursuit of responsibility for law enforcement faults shall adhere to the principles of fairness and justice, accountability for mistakes, proportionality of punishments, and the combination of education and punishment.

1. Tax Enforcement Qualification Examination.

The unified examination for the qualification of tax personnel in the national tax administration is not divided into law enforcement positions and non-law enforcement positions. Those who have the status of national civil servants and those who have the status of administrative functions are eligible for the examination.

2. "On-the-job key filial piety personnel with administrative functions" refers to the official cadres of the tax authorities who have not been registered as civil servants and work in tax law enforcement and administrative management positions, except for temporary personnel and service personnel. Cadres of taxation schools, government service centers, and other institutions that do not have administrative functions are not subject to the examination.

3. "Provincial Bureau, Municipal (Prefecture, Prefecture) Bureau Directly Directly Administered Branch" refers to "Provincial Bureau, Municipal (Prefecture, Prefecture) Bureau directly under the Taxation Branch and Inspection Bureau". The party secretaries, bureau chiefs, and deputy directors presiding over the work of the above-mentioned units are exempt from examination.

4. The staff of the State Taxation Bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall not be regarded as compulsory examination objects, and whether to participate in the examination shall be decided by the State Taxation Bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan. For those who do not take the examination, they will not be issued with a certificate of completion from the Law Enforcement Qualification Bureau.