Red Network Moment News, December 7 (Correspondent Xie Yilin) "Thanks to the supervision of the procuratorate and the valuable opinions of the hearing officers, we will further standardize the reminder procedures and collect the employment security fund for the disabled in accordance with the law and regulations." The director of a tax branch of the Jiangyong County Taxation Bureau of the State Administration of Taxation said at a public hearing.
In September this year, the Jiangyong County Procuratorate received a report from the masses that there were errors in the "Notice of Tax Matters" issued by a tax branch of the Jiangyong County Taxation Bureau of the State Administration of Taxation. Subsequently, the procuratorate quickly initiated the administrative procuratorial supervision and case-handling procedures and carried out investigation and verification.
After investigation, on August 29, 2023, a tax branch of the Jiangyong County Taxation Bureau of the State Administration of Taxation issued a "Notice of Tax Matters" to 16 household units in Jiangyong County in accordance with the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection" and the "Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection", ordering them to pay taxes within a time limit and imposing a late payment penalty on a daily basis from the date of late payment. After consultation, the tax is an employment guarantee fund for the disabled.
According to the Regulations on the Employment of Disabled Persons, the Administrative Measures for the Collection and Use of Employment Security Funds for Disabled Persons, and the Regulations of Hunan Province on Proportional Employment of Disabled Persons, the tax authorities are the collection authorities and the financial departments are the administrative entities that order the payment within a time limit. The tax authorities should not recognize it as a tax, nor should they issue a Notice of Tax Matters in accordance with the relevant provisions on tax collection.
In order to further standardize the procedures for the collection of employment security funds for the disabled, the Jiangyong County Procuratorate listened to the opinions of the tax authorities and held a public hearing, which was attended by the collection authorities, the Jiangyong County Disabled Persons' Federation and the Jiangyong County Finance Bureau. At the hearing, the participants of the hearing fully expressed their opinions, clarified the respective responsibilities of the taxation, finance and disabled persons' federations in the process of collecting the employment security fund for the disabled, and the tax authorities also recognized the illegal situations pointed out by the procuratorate, and submitted the preliminary rectification of the collection documents on the spot.
The public hearing of the administrative procuratorate, focusing on the problem, opening the door to admonishment, effectively enhance the openness and transparency of the administrative procuratorate case-handling, through the "self-management" to promote "all management", give play to the positive role of administrative procuratorial supervision to help legitimate administration, promote the administrative organs to correct illegal acts, standardize law enforcement and case handling.