2006 Major Administration Plan
National Tax Administration of Southern Taiwan Province,
Ministry of Finance
Name and
Project Code |
Item of Administration/
Service Section Project Code |
Project
Category |
Details of Implementation |
National
Taxation
4017480200 |
01 |
Taxation Services |
Social Development |
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A. |
Enhancement of tax education
and publicity; provision of effective counter services
and online application services for high quality
and harmonious interaction between taxpayers and
tax collectors. |
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I. |
Tax Education and Promotion |
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- Organization of all kinds of taxation tutorials
and conferences and participation in local taxation
workshops or symposiums held by the government,
groups, social and residential communities,
or the private sector so as to promote and explain
taxation regulations and guide the public to
pay tax accordingly.
- Tax education in schools: holding of tax-related
promotion campaigns and appointment of competent
instructors to give instruction on aspects of
the taxation system, including major tax regulations,
policies, and current tax-related affairs so
as to implant students with a proper knowledge
about taxes.
- Publishing and dispatch of promotional materials,
such as taxation brochures, tutorial materials
for national tax regulations, and promotional
videos to taxpayers for their information on
tax reporting procedures and services provided.
- Promotion of the most current information
in regard to tax laws and regulations through
various channels, such as via the mass media,
on national holidays, festivals, and at promotion
activities held by the public and/or private
groups so as to expand the scope of the promotion
of information.
- Hosting of taxation campaigns in co-ordination
with the Taxation Agency.
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II. |
Taxation Services |
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- Establishment of service counters for foreigners
for the filing of individual income tax; of
express counters for estate and gift tax; and
of general services counters with the additional
enhancement of equipment, the bilingual environment
to promote one-stop window services.
- Provision of one-stop services on-line: integration
of all application services available on-line
for the convenience of applicants.
- Establishment of free access to information
on-line, with the provision of services, such
as inquiry, on-line application, document download,
and a public opinion forum and on-line learning,
with the most up-to-date content and taxation
information.
- Organization of training courses to train
the staff in service etiquette and the polling
of taxpayers’ satisfaction with services so
as to obtain an upgrade in the quality of the
total service.
- Enhancement of communication and interaction
between taxpayers and collection agents through
the effective processing of public appeals;
collection of related news; reporting of opinions
of the public, and of the management of related
messages.
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02 |
Examination and Review
of Direct Taxes |
Social Development |
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B. |
Computer-aided review
of all direct tax reports so as to deter tax evasion
and to encourage honest and timely payment of tax. |
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I. |
Standardization, Examination, and
Enhancement of the Competence of Examiners |
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- Improvement in procedures of examination and
standardization of screening criteria.
- Hosting of conferences to review regulations
so as to consolidate the knowledge and capability
of examiners and thus enhance the quality of
examination.
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II. |
Examination of Business Income Tax |
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- Implementation of computer-aided selection
and examination of business income tax files.
- Examination of all kinds of business income
tax files.
- Processing and examination of all kinds of
applications by profit-seeking enterprises.
- Implementation of a 'Business Tax Examination
Database,’ 'Approval and Maintenance System
for the Listing of Machinery Investment Tax
Credits,’ 'Machinery Investment Tax Credit Approval
Database,' 'Automatic System for Examination
of Files,' and other automatic computer-based
working systems. Streamlining of the collection
of tax files so as to upgrade efficiency in
examination in the implementation of a computer-controlled
working schedule and in the development of stronger
capabilities in internal control.
- Strengthening of the examination of the non-routine
transactions and advance- pricing agreements
of multi-national companies.
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III. |
Examination of Individual Income
Tax Files |
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- Examination of individual income tax files
and planning of file collections.
- Conduct of investigation of other income of
tax administrative staff and of organizations
such as kindergartens, education institutes,
preschools nursery centers, and other healthcare
institutes.
- Adoption of the Financial Data Center and
personal finance change analysis system so as
to monitor data and investigate individual income
tax files and cases.
- Investigation of the uses of non self-occupied
houses and lease income.
- Reinforcement of planning for tax withholding
and tax guidance.
- Acceptance and review of all kinds of applications
related to individual income tax.
- Acceptance and review of all kinds of applications
related to individual income tax.
- Guidance to foreigners in the completion of
their tax duties.
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IV. |
Review of Estate and Gift Tax Files |
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- Investigation and auditing of Estate and Gift
Tax files.
- Acceptance of all kinds of applications in
relation to the Estate and Gift Tax.
- Holding of seminars to regularly review regulations
in order to consolidate the professional competence
of the review staff so as to upgrade the quality
of audit and review.
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V. |
Work Plan for the Deterrence of
Evasion to Uphold Tax Equity |
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Investigation of illegal tax evasion
and enforcement of supplementary tax declaration
so as to promote an open competitive environment
in accordance with the “Major Tasks of the Deterrence
of Tax Evasion for Tax Equity” of the year published
by the Ministry of Finance. |
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VI. |
Review of Tax Files |
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- Review of tax files for better results in
review and protection of the reciprocal rights
of taxpayers and collection agents.
- Conduct inner internal audit and review amongst
review agents for greater efficiency in administration.
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C. |
Guidance in the filing
of national taxes, improvement in the usage of taxation
data and the provision of data so as to assist with
the review of files to secure the safety of data. |
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I. |
Acceptance of National Tax Declarations |
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- Regulation of all tax declaration procedures,
guidance to taxpayers to declare tax proactively,
and promotion of multiple-channel tax declaration
via media and the internet to collect all filings.
- Assistance to taxpayers in making declaration(s)
for Estate and Gift Tax in accordance with tax
declaration notice and personal finance data
retrieved from the Financial Data Center.
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II. |
Collection and Report of Taxation
Information |
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- Collection, organization, and control of non-withholding
tax data for the collection of taxes.
- Checking of household registration to assist
with tax review and collection.
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03 |
Tax Collection and Allocation |
Social Development |
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D. |
Enforcement of tax collection,
allocation, refund, and arrears so as to prevent
overdue taxation and enrich the treasury. |
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I. |
Collection of National Tax |
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- Dispatch of inquiries in relation to all national
taxes.
- Propaganda of various methods of payment of
tax for use by taxpayers, including via credit
card, commissioned withdrawal, transfer of designated
accounts, check, ATM transfer, the internet,
and chip ATM card.
- Review of the control and assessment of taxes
in administrative remedy cases.
- Issuance of Certificate of installments of
deferral payment of Estate and Gift Tax; of
Offset of Tax Payment by Objects; of Tax Payment;
and of Agreement on Transference.
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II. |
Allocation and Tax Refund |
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- Refund of tax overpayments and tax remittances
via the computer system for a more effective
work flow.
- Control and monitoring of the tax collection
agencies in their collection of taxes, handling
of remittances, and correction of tax allocation.
- Refunding of taxes through express methods,
such as via bank transfer, check and voucher.
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III. |
Settlement of Arrears and of Belated
Payments |
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- Enforcement of payment of arrears to administrative
enforcement agencies after allowance of a belated
period.
- Regular review of the state of the property
and income of taxpayers in arrears who have
been certified for enforcement of payment. Enforcement
of payment through administrative enforcement
agencies if any income or property of the taxpayer
is verified.
- Enforcement of action in relation to taxation
security, such as restrictions on departure,
prohibition against the disposal of assets,
provisional attachment, and tax guarantee.
- Taking of civil action for the allocation
and registration of creditors’ rights.
- Cancellation of cases overdue or passing the
taxation period in accordance with laws.
- Maintenance of a control list of arrears which
are at significant amounts.
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04 |
Indirect Tax Collection |
Social Development |
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E. |
Advance of taxation work
through selection of cases by computer and manual
review of all indirect tax files to encourage honest
tax declaration. |
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I. |
Commodity Tax |
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- Filing of the tax registration and product
information of each company and analysis of
the taxation statistics.
- Collection and research into production and
sales information with supplementation by manual
review to reinforce taxation.
- Guidance to local tax collection agencies
in conducting commodity taxation.
- Hosting of commodity tax seminars and communication
meetings for taxable companies.
- Organization of seminars and training courses
on commodity tax regulations.
- Production and issuance of the proof of payment
of duty and of tax exemption.
- Checking of companies and their products within
each administrative area for a precise registration
of taxable companies and products.
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II. |
Tobacco and Alcohol Taxes |
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- Guidance to new start-up breweries in how
to register for tobacco and alcohol tax and
products in addition to assistance with the
related account books.
- Filing of the tax and product information
of all taxable companies for effective management.
- Publishing of monthly reports and analysis
of the results of the collection of tobacco
and alcohol taxes.
- Collection and analysis of information into
manufacturers and production and sales information,
of untaxed goods; enforcement of manual review;
and review on computer selected cases.
- Guidance to local tax collection agencies
on procedures in relation to tobacco and alcohol
taxation.
- Hosting of tobacco and alcohol tax seminars
and communication meetings for taxable companies
- Organization of seminars and training courses
on tobacco and alcohol tax regulations.
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III. |
Securities and Futures Transactions
Tax |
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- Review and approval of the collection report
sheets of tax collection from collecting agencies.
- Investigation into the transfer of the stock
of non-public companies.
- Guidance, review, and reward of stock and
futures exchange agencies in their role as proxy
tax collectors.
- Reinforcement of guidance in the process of
tax declaration by taxpayers.
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IV. |
Business Tax |
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- Guidance of taxpayers to declare their business
tax.
- Collection of business tax assessed by the
tax authority.
- Conduct and management of special controlled
files assessed by the Ministry of Finance so
as to enforce the verification of input documentary
evidence, tax refund, and business tax registration.
- Authorization of the volume of sales of uniform
invoices.
- Hosting of seminars on business taxation for
taxable parties.
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V. |
Illegal Cases Accused |
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- Acceptance and investigation of general and
special cases of informants in regard to tax
evasion or violations of tax regulations.
- Assistance to the procurators, investigative
authorities, and police departments in cases
of tax evasion.
- Investigation of foreign exchange settlements
with a large amount selected from the Financial
Data Center of the Ministry of Finance.
- Hosting of seminars on practical verification
of tax evasion and violation against tax law
/regulations to upgrade the quality of review
and efficiency in such cases.
- Collection and analysis of cases of tax evasion
to advance the use of investigative techniques.
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05 |
Legal Cases |
Social Development |
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F. |
Processing of cases of
tax violation and administrative remedies prudently
and efficiently so as to reduce evasion, educate
the public in the correct concepts of taxation,
and encourage the public to pay tax. |
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I. |
Tax Violation |
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- Penalization of tax violators in precise accordance
with the Tax Violation Penalty Reduction Standards
and publishing of Penalty Amounts for reference.
Submission of sophisticated penalty cases to
the Penalty Review Committee for decision on
the proper penalty.
- Education of taxpayers to reduce the amount
of tax violation and the number of punishment
cases.
- Streamlining of all procedures and documents,
monitoring of the transfer of cases to review
committee, and control of the schedule of the
process by computer system so as to accelerate
the time-line of the imposition of punishments
for tax violation.
- Hosting of seminars of related regulations
and case operation tutorials to upgrade the
quality of the process and efficiency in handling
cases of violation.
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II. |
Administrative Remedies |
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- Collection and analysis of cases cancelled
by the Ministry of Finance and the Administrative
Court with information circulated to all agencies
for conformity.
- Provision of information on administrative
remedies cases to the media for public promotion
and education in taxation matters.
- Negotiation with taxpayers to explain tax
regulations and taxable items for a better communication
between taxpayers and collection agencies and
thus to effect a reduction in the amount of
litigation.
- Processing of administrative remedies prudently
in conformity with the related regulations,
such as the tax law and the Administrative Procedure
Law. Investigation of all advantages and disadvantages
for taxpayers and adoption of the suggestions
of taxpayers so as to uphold the rights of taxpayers
and to upgrade the quality of administrative
remedies.
- In accordance with the Directions of Preparation
prior to re-examination, screen out non-re-examined
cases for higher efficiency in time spent in
re-examination.
- Processing of cases of relatively lower amounts
according to the Directions of administrative
relief simplification to reduce the time and
cost of review for less litigation.
- Upgrading of efficiency in processing through
the assessment of performance of all operation
agencies according to the administrative remedies
operation performance assessment regulations
for all taxation agencies so as to reduce the
amount of litigation accordingly.
- Dispatch of the improvement item list of the
administrative remedies cancellation process
to all agencies and tax collecting agents for
conformity and enhancement of quality in review.
- Organization of seminars and conferences on
related topics so as to elevate the quality
of taxation work.
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III. |
Legal Affairs |
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- Dispatch of newly released tax regulations
to all operational units.
- Procurement of documents and books related
to tax regulation for the reference of staff.
- Study and suggestion of legal solutions in
regard to the interpretation of regulations
in questionable cases.
- Strengthening of the study of related regulations
and practical cases to provide accurate service
in consultancy for taxpayers.
- Proposal and submission of dubious interpretations
of regulations to the regulation review committee
for comment.
- Presentation of obstacles caused by regulations
in taxation or appeals from taxpayers to the
related authorities for solution or appeal for
modification of the regulations.
- Action in conformity to the regulations in
the processing of cases and the drafting of
reports, and, in addition, the processing of
cases with justice and in due time.
- Control and management of related legal affairs
and text search system, and support of the search
function of sample references of administrative
remedies, re-examination verdicts, appeal verdicts,
and administrative litigation so as to upgrade
the quality of the service of the taxation agencies
through the use of open resources.
- Exercise of the authorized right shall be
implemented; in case of damaging taxpayers’
right, the petition of national indemnity shall
be proceeded in accordance with laws.
- Guidance to agencies to report taxpayers who
violate tax regulations to the prosecutorial
agency with evidence for investigation and prosecution
and with release of the news when the court
announces a verdict of guilty so as to educate
the public in their tax duties.
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06 |
Electronic Processing and Application |
Social Development |
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G. |
Implementation of the
automation of taxation so as to advance service
quality through the use of computer-aided operations. |
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I. |
Processing of Tax Data Using Computers
to Prevent Evasion and to Simplify Taxation Procedures
with the Use of Computer Systems for All Taxes. |
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- Establishment and maintenance of the data
and files of all tax registration and information.
- Assessment, listing, and registration for
national taxes.
- Processing of tax allocation, cancellation,
arrears and refund management, tax collection
and issuance of notices.
- Provision of all electronic files as input
for the Financial Data Center.
- Offering of support to managers at all levels
in regard to taxation information and reference
through the transfer of messages via the internet
for decision- making.
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II. |
Facilitation of the Automation of
Office Operations so as to Upgrade Efficiency in
Administration |
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- Promotion of the automation of administrative
operations, including the handling of official
documents, personnel management, salary, property,
work sheets and calendar management.
- Continuation of the internal network plan
to strengthen the exchange of horizontal communication
and information among all parallel agencies
for a better administrative effect.
- Continuation of the drive to utilize on-line
approval and signature to realize paperless
operation in conformity with the ‘six-less movement,’
including less paper and fewer seals.
- Continuation of the promotion of the e-learning
platform so as to provide convenient education
and channels for the promotion of a lifelong
education
- Continuation of the development of facilities
of the video conference system so as to save
time and cost in travel while advancing efficiency
in work.
- Propagation of the knowledge management system
so as to promote the exchange of knowledge and
benefit from the knowledge economy.
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III. |
Provision of Education on Information
Technology and Advancement of the Performance of
Information Operations |
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- Provision of basic and operational computer
training for the staff of all agencies.
- Upgrading of the programming capability of
information system staff with professional training
courses.
- Guidance to middle-to-higher level teams of
managers to learn computer operation and e-services
to achieve the total computerized operation
of taxation and administration.
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IV. |
Maintenance and Operation of the
Information System to Bolster Information Security
and Provide a Safe and Effective Computer-Aided
Working Environment |
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- Allocation, maintenance, and management of
the computer equipment.
- Installation of the security system in all
computer operations.
- Management and handling of internet security
control.
- Management and handling of system access control.
- Management and handling of system upgrade
and maintenance.
- Management and handling of information property
security control.
- Management and handling of physical and environmental
safety control.
- Management and handling of sustainable operation
plan management
- Management and handling of information security
audit.
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V. |
Provision of an Automatic Service
System for the Public to Upgrade the Quality of
Service |
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- Connection of the household administrative
agencies via internet communications to systemize
and simplify the operation of checking and copying
household registration.
- Provision of full-function counters with automatic
operation to realize the target of one-stop
windows for all services and processes.
- Support of all kinds of services available
on-line to echo the e-government policy.
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VI. |
.Out-Sourcing of Information Processing
to Private Agencies for a More Effective Use of
Human Resources |
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- Outsourcing the registration of taxation
information so as to save manpower.
- Outsourcing of the maintenance of computer
equipment.
- Outsourcing of the development and integration
of operation systems.Outsourcing of the development
and integration of operation systems.
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VII. |
Support of the E-Government Plan |
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- Provision of on-line tax declaration services
for individual income tax, business income tax,
provisional tax payment and business tax.
- Provision of on-line declaration of withholding
tax statements and dividend income certification.
- Continuation of the offering of on-line one-stop
window services.
- Continuation of the drive for the on-line
exchange of official documents.
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VIII. |
Promotion of Declaration via Media
to Save Manpower in Registration |
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- Encouragement of tax declaration using a two-dimensional
bar code.
- Promotion of the declaration of all kinds
of income tax documents and dividend income
certification via media.
- Promotion of the declaration of business income
tax via media.
- Encouragement of the declaration of monthly
reports for commodity tax via media.
- Promotion of the declaration of individual
income tax by foreigners via media.
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IX. |
Continuation of the Development of
the “Post-Transfer Out-Sourcing of Services of the
First-Phase of the National Tax Platform Transfer” |
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- Maintenance and control of the national tax
service platform.
- Integration and maintenance of the national
tax application system.
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X. |
Continuation of the Development of
the “Electronic Operation plan for Business Taxation
for National Tax Administrations ” |
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- Maintenance and control of the business tax
service platform.
- Integration and maintenance of the business
tax application system.
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Construction Project
4017489002 |
01 |
Purchase and construction
of office buildings |
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Implementation of the
2nd-phase plan of office building procurement for
the National Tax Administration of Northern, Central
and Southern Taiwan so as to ameliorate the conditions
of the office environment and to upgrade the quality
of service. |
Social Development |
Handing the construction of the office
building for the Penghu County Branch. |
