随着深化财税(shui)(shui)(shui)(shui)体制(zhi)(zhi)改革的持续推进(jin)，税(shui)(shui)(shui)(shui)收(shou)事业(ye)发展(zhan)面临(lin)着促(cu)进(jin)税(shui)(shui)(shui)(shui)收(shou)制(zhi)(zhi)度改革完(wan)善、推动(dong)税(shui)(shui)(shui)(shui)收(shou)征管科学发展(zhan)的新(xin)形势和(he)(he)新(xin)情况，也给地(di)税(shui)(shui)(shui)(shui)工作提出了新(xin)任务和(he)(he)新(xin)要(yao)求。去年以来，税(shui)(shui)(shui)(shui)务总局深入贯彻落(luo)实《深化国税(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)征管体制(zhi)(zhi)改革方案》要(yao)求，进(jin)一步(bu)加强(qiang)对地(di)税(shui)(shui)(shui)(shui)工作的指导和(he)(he)服务，持续推进(jin)国税(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)合作，调动(dong)国税(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)两个积极性，发挥双方资源优势，推动(dong)地(di)税(shui)(shui)(shui)(shui)事业(ye)加快(kuai)发展(zhan)。

理顺征管职责 着力完善地方税体系

近年来，全(quan)国地(di)(di)税(shui)(shui)(shui)机关开(kai)拓进取，扎实工作(zuo)，为(wei)税(shui)(shui)(shui)收事业和经济社会发展作(zuo)出了重要贡献(xian)。但(dan)随着税(shui)(shui)(shui)收事业发展、税(shui)(shui)(shui)制改革特别是(shi)营改增(zeng)的全(quan)面推进，国税(shui)(shui)(shui)、地(di)(di)税(shui)(shui)(shui)部(bu)门(men)征管工作(zuo)量不平衡(heng)等问题逐步显现。

为此，税务(wu)总局深(shen)入贯彻党的十八(ba)(ba)大和十八(ba)(ba)届三中、四中、五中全会精神，积极推进财税体(ti)制改革，认真参(can)与环(huan)境保护税等税收立(li)法工作，全面(mian)实施资源税从价计征(zheng)改革，优化(hua)调整(zheng)相关地(di)方(fang)税收政(zheng)策措施。同(tong)时，结合税制改革，考虑(lv)税种属性，不(bu)断完善(shan)其(qi)他地(di)方(fang)税和共享税制度，着力(li)完善(shan)地(di)方(fang)税体(ti)系，有力(li)地(di)保障(zhang)了(le)经(jing)济持续健康发展。特别(bie)是在(zai)《方(fang)案》中明(ming)确(que)，将(jiang)依法保留、适宜由(you)(you)税务(wu)部门(men)征(zheng)收的行政(zheng)事业性收费、政(zheng)府性基金等非税收入项目，由(you)(you)地(di)税部门(men)统一(yi)征(zheng)收，健全地(di)方(fang)税费收入体(ti)系。

在(zai)完(wan)善税(shui)(shui)(shui)(shui)制的(de)同时，税(shui)(shui)(shui)(shui)务(wu)总(zong)局还(hai)注(zhu)重加(jia)(jia)强对(dui)地(di)(di)税(shui)(shui)(shui)(shui)机(ji)关分税(shui)(shui)(shui)(shui)种(zhong)(zhong)规范化管(guan)(guan)(guan)理(li)(li)的(de)指导，先后(hou)(hou)制定出台了(le)煤炭资源税(shui)(shui)(shui)(shui)、城镇(zhen)土(tu)地(di)(di)使(shi)用税(shui)(shui)(shui)(shui)、耕(geng)地(di)(di)占用税(shui)(shui)(shui)(shui)和(he)车船税(shui)(shui)(shui)(shui)等(deng)4个税(shui)(shui)(shui)(shui)种(zhong)(zhong)的(de)管(guan)(guan)(guan)理(li)(li)规程，统一明确了(le)税(shui)(shui)(shui)(shui)源管(guan)(guan)(guan)理(li)(li)、申报管(guan)(guan)(guan)理(li)(li)、减免(mian)税(shui)(shui)(shui)(shui)管(guan)(guan)(guan)理(li)(li)、退税(shui)(shui)(shui)(shui)管(guan)(guan)(guan)理(li)(li)、风(feng)险管(guan)(guan)(guan)理(li)(li)和(he)第(di)三方涉税(shui)(shui)(shui)(shui)信(xin)息(xi)管(guan)(guan)(guan)理(li)(li)等(deng)事项。在(zai)此基础上，进(jin)一步加(jia)(jia)强房地(di)(di)产交易环节(jie)税(shui)(shui)(shui)(shui)收(shou)的(de)管(guan)(guan)(guan)理(li)(li)，为促进(jin)地(di)(di)税(shui)(shui)(shui)(shui)机(ji)关业务(wu)规范化奠(dian)定了(le)基础。今年4月(yue)，税(shui)(shui)(shui)(shui)务(wu)总(zong)局与财政(zheng)部联合(he)制发了(le)《关于(yu)营改(gai)增后(hou)(hou)契税(shui)(shui)(shui)(shui)、房产税(shui)(shui)(shui)(shui)、土(tu)地(di)(di)增值税(shui)(shui)(shui)(shui)、个人所得税(shui)(shui)(shui)(shui)计税(shui)(shui)(shui)(shui)依(yi)据(ju)问题(ti)的(de)通知》，对(dui)营改(gai)增后(hou)(hou)契税(shui)(shui)(shui)(shui)、土(tu)地(di)(di)增值税(shui)(shui)(shui)(shui)等(deng)税(shui)(shui)(shui)(shui)种(zhong)(zhong)的(de)计税(shui)(shui)(shui)(shui)依(yi)据(ju)问题(ti)进(jin)行了(le)明确，使(shi)其与增值税(shui)(shui)(shui)(shui)政(zheng)策衔接更顺(shun)畅。

深化国地税合作 提升地税管理服务水平

《方案》要求，发(fa)挥国(guo)税(shui)(shui)(shui)(shui)、地税(shui)(shui)(shui)(shui)各自(zi)优势(shi)，推(tui)(tui)动服务深度融合(he)(he)、执法适度整合(he)(he)、信息(xi)高度聚合(he)(he)，着(zhe)力(li)解决现(xian)行征(zheng)(zheng)管(guan)体制中存在(zai)(zai)的突出和深层(ceng)次问题，不断推(tui)(tui)进(jin)税(shui)(shui)(shui)(shui)收(shou)征(zheng)(zheng)管(guan)体制和征(zheng)(zheng)管(guan)能力(li)现(xian)代化。为贯彻(che)落(luo)实(shi)改革要求，税(shui)(shui)(shui)(shui)务总局进(jin)一(yi)步深化国(guo)税(shui)(shui)(shui)(shui)、地税(shui)(shui)(shui)(shui)合(he)(he)作(zuo)，今年1月1日，在(zai)(zai)合(he)(he)作(zuo)规范1.0版试行取得(de)成效的基础(chu)上，升级(ji)(ji)为2.0版，7月1日再次升级(ji)(ji)为3.0版，合(he)(he)作(zuo)事项增加至51个，有力(li)地推(tui)(tui)动了(le)国(guo)税(shui)(shui)(shui)(shui)、地税(shui)(shui)(shui)(shui)在(zai)(zai)更(geng)广领域、更(geng)深层(ceng)次和更(geng)高水(shui)平持续深化合(he)(he)作(zuo)，不断提(ti)升地税(shui)(shui)(shui)(shui)征(zheng)(zheng)管(guan)和服务水(shui)平。

——联(lian)(lian)合(he)(he)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)，促(cu)进(jin)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)便利化(hua)。税(shui)(shui)务(wu)(wu)总(zong)局实(shi)行办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)便利化(hua)改(gai)革(ge)，推动国税(shui)(shui)、地(di)(di)税(shui)(shui)创建联(lian)(lian)合(he)(he)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)服(fu)务(wu)(wu)厅。上半年，全国联(lian)(lian)合(he)(he)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)服(fu)务(wu)(wu)厅总(zong)量达(da)到(dao)7079个(ge)，其中，2180个(ge)国税(shui)(shui)局办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)厅设置了(le)地(di)(di)税(shui)(shui)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)窗口，国税(shui)(shui)、地(di)(di)税(shui)(shui)共同进(jin)驻1780个(ge)政(zheng)府(fu)政(zheng)务(wu)(wu)服(fu)务(wu)(wu)中心设置办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)窗口，联(lian)(lian)合(he)(he)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)窗口累计超过3.5万个(ge)。同时，进(jin)一步丰富联(lian)(lian)合(he)(he)办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)方式，北京、内蒙古、浙(zhe)江、山东、广西等15个(ge)省（区、市(shi)）实(shi)现(xian)联(lian)(lian)合(he)(he)网上办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)，青岛、深圳等地(di)(di)还联(lian)(lian)合(he)(he)提供移动办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)服(fu)务(wu)(wu)，有(you)效(xiao)缓(huan)解了(le)地(di)(di)税(shui)(shui)局实(shi)体办(ban)(ban)(ban)(ban)(ban)(ban)(ban)税(shui)(shui)厅的压力。

——征(zheng)(zheng)(zheng)管(guan)(guan)互助，破(po)解地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)征(zheng)(zheng)(zheng)管(guan)(guan)难(nan)题(ti)。全面实施(shi)(shi)营(ying)(ying)改(gai)增(zeng)以来，税(shui)(shui)(shui)(shui)(shui)(shui)(shui)务总(zong)局(ju)(ju)推(tui)(tui)动国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)、地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)合(he)作(zuo)征(zheng)(zheng)(zheng)收(shou)(shou)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)款。一方(fang)面，国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)在代开(kai)发票(piao)(piao)环节代地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)征(zheng)(zheng)(zheng)收(shou)(shou)地(di)(di)(di)(di)(di)(di)方(fang)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)费(fei)。2015年各地(di)(di)(di)(di)(di)(di)国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)共代地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)征(zheng)(zheng)(zheng)收(shou)(shou)地(di)(di)(di)(di)(di)(di)方(fang)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)费(fei)275.82亿元，今年上半年代征(zheng)(zheng)(zheng)相关(guan)地(di)(di)(di)(di)(di)(di)方(fang)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)费(fei)164.66亿元。另一方(fang)面，营(ying)(ying)改(gai)增(zeng)后由(you)地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)代国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)征(zheng)(zheng)(zheng)收(shou)(shou)二手房交易和个人出(chu)租房屋(wu)增(zeng)值税(shui)(shui)(shui)(shui)(shui)(shui)(shui)。国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)共派驻8000多(duo)人到地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)现场指导，培训地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)干部3.8万余人次。同(tong)时，国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)、地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)部门还协(xie)同(tong)实施(shi)(shi)房地(di)(di)(di)(di)(di)(di)产税(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)一体化管(guan)(guan)理，推(tui)(tui)动国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)机关(guan)向地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)机关(guan)及时传递房地(di)(di)(di)(di)(di)(di)产行业增(zeng)值税(shui)(shui)(shui)(shui)(shui)(shui)(shui)及相关(guan)信息，加(jia)强土地(di)(di)(di)(di)(di)(di)增(zeng)值税(shui)(shui)(shui)(shui)(shui)(shui)(shui)等税(shui)(shui)(shui)(shui)(shui)(shui)(shui)种(zhong)管(guan)(guan)理，推(tui)(tui)动地(di)(di)(di)(di)(di)(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)机关(guan)由(you)“以票(piao)(piao)控税(shui)(shui)(shui)(shui)(shui)(shui)(shui)”向“信息管(guan)(guan)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)”“合(he)作(zuo)征(zheng)(zheng)(zheng)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)”转变(bian)。

——信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)共(gong)(gong)享，强化(hua)涉(she)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)应(ying)用。进一步推动国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)共(gong)(gong)享内部涉(she)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)，联(lian)合(he)(he)采集第(di)三(san)方(fang)涉(she)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)，拓宽了(le)地(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)部门的信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)来(lai)源渠道，提高了(le)地(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)征(zheng)管(guan)服(fu)务(wu)效率。今年(nian)上半年(nian)，各地(di)国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局已共(gong)(gong)享信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)150亿(yi)(yi)条(tiao)，联(lian)合(he)(he)采集第(di)三(san)方(fang)信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)6.82亿(yi)(yi)条(tiao)。双方(fang)利(li)用共(gong)(gong)享信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)联(lian)合(he)(he)开(kai)展风险应(ying)对，增(zeng)加(jia)地(di)方(fang)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)30.6亿(yi)(yi)元(yuan)，通过(guo)联(lian)合(he)(he)开(kai)展税(shui)(shui)(shui)(shui)(shui)(shui)(shui)务(wu)稽查，增(zeng)加(jia)地(di)方(fang)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)39.57亿(yi)(yi)元(yuan)。各地(di)国(guo)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)局还(hai)强化(hua)涉(she)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)信(xin)(xin)息(xi)(xi)(xi)(xi)(xi)外(wai)部应(ying)用，通过(guo)建立(li)“银税(shui)(shui)(shui)(shui)(shui)(shui)(shui)互动”机制，及时向金融(rong)机构联(lian)合(he)(he)提供纳税(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)信(xin)(xin)用记录(lu)。

——税收(shou)共治(zhi)，构建(jian)税收(shou)保障(zhang)(zhang)机(ji)制。税务总局(ju)(ju)认真落实《方案》提(ti)出的构建(jian)税收(shou)共治(zhi)格(ge)局(ju)(ju)的要求(qiu)，积极推(tui)动地(di)方人(ren)大(da)、政(zheng)(zheng)府(fu)(fu)制定出台税收(shou)保障(zhang)(zhang)条(tiao)例(li)或(huo)办(ban)法(fa)，推(tui)动构建(jian)税收(shou)共治(zhi)格(ge)局(ju)(ju)。近日，河(he)南省政(zheng)(zheng)府(fu)(fu)发(fa)布(bu)政(zheng)(zheng)府(fu)(fu)令，颁布(bu)《河(he)南省税收(shou)保障(zhang)(zhang)办(ban)法(fa)》。目前，山(shan)东、青岛、海南3省（市）由省级(ji)人(ren)大(da)出台了税收(shou)保障(zhang)(zhang)条(tiao)例(li)；河(he)北(bei)、辽宁、江(jiang)苏等(deng)18个省（区(qu)、市）由同级(ji)人(ren)民政(zheng)(zheng)府(fu)(fu)出台了税收(shou)保障(zhang)(zhang)办(ban)法(fa)；北(bei)京(jing)、天(tian)津、内(nei)蒙古等(deng)12个省（区(qu)、市）由省级(ji)人(ren)民政(zheng)(zheng)府(fu)(fu)制发(fa)文件(jian)提(ti)出相关要求(qiu)。

加(jia)强信息采集 构建分税(shui)种风险指标体系

地(di)方税(shui)(shui)(shui)税(shui)(shui)(shui)种较(jiao)多(duo)，税(shui)(shui)(shui)源(yuan)分散，征管(guan)难(nan)度较(jiao)大，多(duo)依赖于相关(guan)部(bu)(bu)门的(de)(de)协查把关(guan)和第(di)三(san)方信息(xi)(xi)(xi)。为推(tui)动地(di)税(shui)(shui)(shui)部(bu)(bu)门更(geng)好地(di)采集并(bing)利(li)用第(di)三(san)方信息(xi)(xi)(xi)，夯实(shi)信息(xi)(xi)(xi)基础，实(shi)现信息(xi)(xi)(xi)管(guan)税(shui)(shui)(shui)，税(shui)(shui)(shui)务总局(ju)专(zhuan)门制发(fa)指导意见(jian)，明确了地(di)税(shui)(shui)(shui)机关(guan)需要从(cong)第(di)三(san)方采集的(de)(de)68大项1006小项信息(xi)(xi)(xi)。2015年，各(ge)地(di)开展第(di)三(san)方信息(xi)(xi)(xi)采集与应(ying)用成效明显，仅(jin)利(li)用从(cong)国土资(zi)源(yuan)部(bu)(bu)门取得的(de)(de)土地(di)信息(xi)(xi)(xi)，就(jiu)查增应(ying)税(shui)(shui)(shui)土地(di)面积11.65亿平方米，查补入库城(cheng)镇土地(di)使(shi)用税(shui)(shui)(shui)56.18亿元。

2016年(nian)2月，税(shui)务(wu)(wu)总(zong)局(ju)(ju)与财政(zheng)部、住房(fang)城乡建设部联合印(yin)发(fa)(fa)通知(zhi)，推动实现房(fang)地(di)(di)(di)产主管(guan)(guan)部门向地(di)(di)(di)税(shui)部门共(gong)(gong)享(xiang)纳税(shui)人(ren)(ren)家(jia)庭住房(fang)情况；4月，税(shui)务(wu)(wu)总(zong)局(ju)(ju)与民(min)政(zheng)部联合发(fa)(fa)文，明确民(min)政(zheng)部门向地(di)(di)(di)税(shui)部门共(gong)(gong)享(xiang)纳税(shui)人(ren)(ren)婚姻登(deng)记(ji)信息，并将(jiang)其应(ying)用(yong)于(yu)个人(ren)(ren)住房(fang)交易(yi)税(shui)收征管(guan)(guan)中，进一步(bu)提高税(shui)收征管(guan)(guan)效率，防范税(shui)收风险(xian)。此外(wai)，根(gen)据地(di)(di)(di)税(shui)机关的(de)需求，税(shui)务(wu)(wu)总(zong)局(ju)(ju)还将(jiang)地(di)(di)(di)税(shui)机关业务(wu)(wu)信息化建设纳入(ru)金(jin)税(shui)三期工程统一规(gui)划，解决了存量(liang)房(fang)评(ping)估、以地(di)(di)(di)控(kong)税(shui)等地(di)(di)(di)税(shui)特(te)色管(guan)(guan)理软件(jian)与金(jin)税(shui)三期工程的(de)衔(xian)接(jie)问题。

风险管理(li)是财(cai)产(chan)(chan)行(xing)为税(shui)(shui)(shui)征收管理(li)的(de)重要内(nei)容。为进一步(bu)加强财(cai)产(chan)(chan)行(xing)为税(shui)(shui)(shui)风险管理(li)，税(shui)(shui)(shui)务(wu)总局专(zhuan)门印发通(tong)知，并同(tong)步(bu)编制了《财(cai)产(chan)(chan)行(xing)为税(shui)(shui)(shui)风险指(zhi)(zhi)标(biao)（1.0版）》，建(jian)立了9个税(shui)(shui)(shui)种53项风险指(zhi)(zhi)标(biao)库(ku)，明确(que)了城镇土地(di)(di)(di)使用税(shui)(shui)(shui)、房(fang)产(chan)(chan)税(shui)(shui)(shui)、土地(di)(di)(di)增值税(shui)(shui)(shui)和(he)存量房(fang)交(jiao)易税(shui)(shui)(shui)收风险管理(li)等(deng)重点风险管理(li)事项,指(zhi)(zhi)导各地(di)(di)(di)构建(jian)和(he)完善分税(shui)(shui)(shui)种风险指(zhi)(zhi)标(biao)体系(xi)。2015年，仅(jin)通(tong)过完善存量房(fang)交(jiao)易税(shui)(shui)(shui)收评估系(xi)统，健全存量房(fang)交(jiao)易税(shui)(shui)(shui)源(yuan)数(shu)据管理(li)制度，地(di)(di)(di)税(shui)(shui)(shui)机(ji)关就(jiu)实现调增税(shui)(shui)(shui)收收入161.82亿(yi)元。

建立(li)问题清单 增强(qiang)政策执行统一性

2014年(nian)底，税(shui)(shui)(shui)务总局专门印发指导意见，进(jin)一(yi)步加强(qiang)(qiang)对(dui)地(di)税(shui)(shui)(shui)工作(zuo)的指导和(he)服(fu)务，要求(qiu)建立地(di)税(shui)(shui)(shui)机(ji)关(guan)请(qing)示(shi)税(shui)(shui)(shui)收(shou)政策问题清(qing)单(dan)管理(li)(li)(li)制度，对(dui)纳入清(qing)单(dan)的问题明确责任单(dan)位和(he)答(da)(da)复时限，根据实际情况分类研究提出处理(li)(li)(li)意见并及(ji)时答(da)(da)复，增强(qiang)(qiang)税(shui)(shui)(shui)收(shou)政策执行(xing)统一(yi)性，做到答(da)(da)复一(yi)件销号一(yi)件，确保(bao)件件有(you)着(zhe)落、事事有(you)回(hui)音。对(dui)地(di)税(shui)(shui)(shui)机(ji)关(guan)通过报送请(qing)示(shi)反(fan)映上来的诉求(qiu)，税(shui)(shui)(shui)务总局按季(ji)度进(jin)行(xing)收(shou)集、分析和(he)限时办理(li)(li)(li)。今年(nian)以来，地(di)税(shui)(shui)(shui)机(ji)关(guan)共提交(jiao)税(shui)(shui)(shui)收(shou)政策问题42份(fen)，已经答(da)(da)复35份(fen)，7份(fen)正在办理(li)(li)(li)答(da)(da)复。

税(shui)务总(zong)局(ju)还(hai)建(jian)(jian)立(li)了(le)地(di)(di)税(shui)机(ji)关联(lian)络员制(zhi)度(du)，畅通信息交(jiao)流(liu)渠道(dao)。先后在(zai)江西、安徽、河南等(deng)地(di)(di)召开(kai)地(di)(di)税(shui)工(gong)作座谈(tan)会，了(le)解(jie)地(di)(di)税(shui)重(zhong)点(dian)工(gong)作推进(jin)情况，研(yan)究解(jie)决具体问题(ti)，听取(qu)地(di)(di)税(shui)机(ji)关对税(shui)务总(zong)局(ju)工(gong)作的(de)意(yi)见和(he)建(jian)(jian)议。围绕全面推开(kai)营(ying)改增试点(dian)和(he)深化(hua)国(guo)税(shui)、地(di)(di)税(shui)合作等(deng)重(zhong)点(dian)工(gong)作，听取(qu)地(di)(di)税(shui)机(ji)关的(de)意(yi)见和(he)建(jian)(jian)议。建(jian)(jian)立(li)了(le)全国(guo)财产(chan)行为税(shui)人才库，地(di)(di)税(shui)机(ji)关67名(ming)业(ye)(ye)务骨干入(ru)选首批人才库，通过强化(hua)业(ye)(ye)务培训(xun)和(he)重(zhong)大课题(ti)攻关，提高(gao)了(le)专业(ye)(ye)人才业(ye)(ye)务水平(ping)。

为(wei)充分借鉴地(di)(di)税(shui)工作(zuo)先进经(jing)验(yan)，推动税(shui)收事业发展(zhan)，税(shui)务总局创建了《地(di)(di)税(shui)重点工作(zuo)动态》和《国地(di)(di)税(shui)合作(zuo)动态》两份内部刊物(wu)，及(ji)时总结提(ti)炼、编发推广地(di)(di)税(shui)机(ji)关好(hao)的经(jing)验(yan)和做法，促使地(di)(di)税(shui)先进工作(zuo)经(jing)验(yan)为(wei)全国税(shui)务系统所用(yong)，为(wei)实现(xian)税(shui)收现(xian)代化提(ti)供(gong)智(zhi)力支持。