1. Establishing the tax and fee collection and management protection work organization mechanism. Municipalities, counties (cities, districts) comprehensive tax management leading group is responsible for coordinating, promoting and supervising the implementation of tax and fee collection and management protection work, supporting tax authorities to collect tax and fee revenue in accordance with the law, and coordinating and solving major problems in the work.

2. Establish a joint meeting system for tax and fee collection and management protection. Every six months to convene a joint meeting of the tax and fee collection and management security, summarize the tax and fee collection and management security work, coordinate and solve major problems in the tax and fee collection and management security work, supervise the relevant departments and units to carry out the duties of the tax and fee collection and management security work.

3. Establishing a rapid response mechanism for tax and fee collection and management protection needs. In response to the urgent and important demand for protection of tax and fee collection and management put forward by the tax authorities, the relevant departments and units will promptly study and put forward targeted measures to strengthen the coordination of tax and fee collection and management in the areas of tax and fee declaration, tax and fee concessions, tax and fee information sharing, tax enforcement, dispute relief and other tax and fee collection and management, so as to improve the efficiency of tax and fee collection and management.

(2) Effective implementation of tax and fee collection and management to protect the work

4. Tax authorities are responsible for the specific organization and implementation of tax collection and management work. Carry out tax collection and management in accordance with the law, strengthen the management of tax collection, timely and full payment of taxes into the state treasury, shall not be unlawful to start, stop, more, less, early collection, delayed collection or amortization of taxes, shall not take up, misappropriation, retention of taxes.

5. The tax authorities shall optimize the tax service work. Improve the way of tax, optimize the process, reduce the number of tax returns and processing time, to provide taxpayers with high-quality and efficient tax services. Take various forms to strengthen the tax laws and regulations publicity, popularize tax knowledge, interpretation of tax policy, enhance the citizens' awareness of tax, and create a good atmosphere in the whole society to pay taxes in good faith and in accordance with the law.

6. The government and the relevant departments of the tax collection and management of tax has the responsibility to support and assist. City, county (city, district), township people's government departments and units shall, in accordance with their respective responsibilities, support and assist the tax authorities to carry out the work of tax collection and management in accordance with the law, and effectively fulfill the obligation to ensure the collection and management of taxes and fees. Township people's governments and street offices should assist the tax authorities to do a good job in tax data collection, policy publicity, feedback and other tax collection and management related work.

7. Optimize the integrated tax handling services. Municipal, county (city, district) people's governments and their relevant departments shall incorporate tax and fee payment services into the government service system, provide market players with integrated processing services such as start-up, cancellation, real estate registration, etc., and continue to improve the way of tax handling, optimize the processing process and enhance the processing efficiency.

8. Improve and promote the mechanism for resolving tax disputes. In response to tax disputes, tax authorities should set up taxpayers' and contributors' rights and interests protection centers to handle all kinds of taxpayers' and contributors' claims through various channels. Strengthening the tax dispute resolution synergistic governance, and actively combine public security, justice, courts, human society, health insurance, natural resources, disability, streets and townships and other departments to improve the promotion of tax dispute handling mechanism.

(3) Further improve the work of tax-related information sharing and exchange

9. Establish and improve the mechanism of tax-related information sharing and exchange. Municipal and county-level tax authorities should establish tax-related information sharing and exchange mechanisms with relevant departments, relying on the government affairs big data platform to promote the sharing of tax-related information resources. At present, if tax-related information cannot be provided through the government affairs big data platform for the time being, the tax authorities shall consult with the relevant departments and the authorities in charge of the work of government affairs data sharing on the way of exchange.

10. Establish and improve the tax-related information sharing catalog. Municipal and county tax authorities shall, according to the needs of tax collection and management work in the administrative area, work with the relevant departments at the same level to develop a catalog of tax-related shared information at this level, and dynamically update it in accordance with the relevant provisions of government affairs data sharing. The tax-related shared information catalog shall specify the content of tax and fee information, providing departments, sharing attributes, updating frequency, security level, scope of use and other basic information. Relevant departments shall provide relevant information in accordance with the requirements of the tax-related shared information catalog and ensure that the information is true, accurate and complete. At present, the municipal tax-related shared information catalog is implemented in accordance with the "Basic Catalog of Tax-Related Information Sharing in Chengde City" (Cheng Zongtai [2023] No. 3), and adjusted in a timely manner in accordance with the changes in the provincial tax-related shared information catalog and the needs of the work.

11. Ensure the security of tax-related information. The exchange of tax-related shared information shall strictly abide by the relevant regulations and confidentiality requirements, strictly control the informed personnel, and the tax-related information provided shall be stored and used in special equipment and systems in accordance with the law, and shall not be provided to other units or individuals in violation of the law, and shall not be used for purposes other than the collection and management of taxes and fees.

12. Enhance the quality and efficiency of tax-related information application. The tax authorities should strengthen the integration and deep mining of information, through the establishment of big data risk indicator models, scanning and analyzing the tax risks of taxpayers and fee payers, forming risk response tasks to be issued and disposed of, and continuously improving the efficiency of the application of tax-related information.

(4) Continuously promote the collaborative work of tax and fee collection and management departments

13. Establish and improve the list of tax and fee assistance matters. The tax authorities should work together with the relevant departments and units of the municipal government to formulate the "List of Matters to be Assisted by Chengde Municipal Government in the Collection and Administration of Taxes and Fees" (see annex) based on the matters of assistance in the collection and administration of taxes and fees enumerated in the Measures for Safeguarding the Collection and Administration of Taxes and Fees in Hebei Province, with a clear definition of the responsible departments, matters to be assisted and the mechanism of the work, and the relevant departments and units should do a good job of assisting the collection and administration of taxes and fees according to the requirements. The city's various departments at all levels in the process of social management or providing social services, involving tax and fee collection and management protection matters but "Hebei Province Tax Collection and Management Protection Measures" is not mentioned, in line with the premise of the relevant laws and regulations, in accordance with conducive to the management of tax and fee collection and management, conducive to the optimization of the business environment of the principle, to carry out the work of tax and fee collection and management protection.

14. Coordinate and do a good job in guaranteeing the collection of social insurance premiums and non-tax revenues. Tax authorities should work with financial, social and health insurance departments to improve the management of social insurance premiums and non-tax income collection and information sharing mechanism, with reference to the "Hebei Provincial Measures for the Protection of Tax Collection and Administration", to do a good job in the protection of social insurance premiums and non-tax income collection, and to strengthen law enforcement collaboration and improve the quality and efficiency of collection and administration.

(E) continuously improve departmental collaboration and deepen joint supervision work

15. Strengthen the collaboration of the articulation of execution and punishment. Strengthen the effective convergence of tax, public security, procuratorate, court and other departments in tax-related cases, jointly discuss major policy issues and important work deployment in tax-related cases, study and judge the situation of tax-related crimes, determine the objectives and measures to combat and prevent them, and continuously deepen and expand the multi-disciplinary cooperation in the field of tax co-administration.

16. The joint efforts to combat tax-related crimes will be continued. Taxation, public security, courts, procuratorates, the People's Bank of China, customs, market supervision, foreign exchange management and other departments should continue to crack down on tax-related crimes, improve the working mechanism, give full play to their respective strengths, maintain a high-pressure situation of cracking down on false tax evasion and fraud, and effectively safeguard a fair and just tax order.

17. Strengthening police-tax collaboration. Actively promote the "Chengde City to combat tax-related crimes data synthetic operations center" entity operation, the implementation of the police and tax institutionalized, information technology, regular joint cases, and strive to enhance the efficiency of joint cases.

18. Strengthening the transfer management of tax violation cases. Tax authorities in the process of investigating and handling cases involving tax violations, found that the violations are suspected of crimes, according to law need to be held criminally responsible, the case should be promptly transferred to the public security organs. The public security organs or the public security organs found suspected of criminal behavior, the public security organs review, that do not need to be held criminally responsible but should be held administratively responsible, the public security organs shall promptly transfer the case to the tax authorities at the same level, the tax authorities shall be dealt with in accordance with the law.

Three, the work of the implementation of measures

(a) deepen the ideological understanding. All relevant departments at all levels to unify the ideological understanding, and effectively improve the political standpoint, to ensure that the "Hebei Province, the tax collection and management of the protection approach" of the task of the implementation of the effectiveness of the city's tax collection and management of the protection of the work of the quality and efficiency of the city.

(ii) clear work responsibility. All relevant departments at all levels to further clarify the division of responsibility, refine the specific implementation measures, standardize the implementation of the task. The tax authorities should take the initiative to dock the relevant departments to promote the formation of the city and county linkage, the various departments to make concerted efforts in the new pattern of tax and fee co-management.

(3) Create a favorable atmosphere. Tax authorities at all levels should take the initiative to work with the relevant departments to do a good job of publicity, multi-channel to the majority of taxpayers, contributors to accurately interpret the tax and fee collection and management to protect the convenience of the people and enterprises, and correctly guide the expectations of the community, to create a good atmosphere of public opinion.

(D) strengthen supervision and inspection. County (city, district) above the people's government and the relevant departments to tax collection and management of security work into the target assessment, the establishment of tax collection and management of security work supervision and inspection of the work of the working mechanism, and supervise the relevant departments to fulfill their work responsibilities.