Practice in tax department in almaty

 

 

Content

 

Introduction		3
1General information of the base of practice		4
2 Labor protection and sanitationon the base of practice		5
3 Main tasks and functions, structure of tax service		6
4 Analysis of the effectiveness of the tax system Almaty		14
Conclusion		22
List of the used literatures		25

 

Appendix 26           

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INTRODUCTION 
 
     The quality control department of tax services is a subdivision of the National Assembly of Kazakhstan in Almaty , established for the purpose of organization of control over public services , taxes and fees , as well as appropriate treatment of taxpayers registered in creating inspection. 
     Division in accordance with the Constitution of the Republic of Kazakhstan , the Republic of Kazakhstan Tax Code , federal laws and other legislative acts of the Republic of Kazakhstan , decrees and orders of the Government of the Republic of Kazakhstan, acts of legislative bodies of Almaty city and local governments adopted within their powers , orders , instructions and guidelines of the National Assembly and the Office of the National Assembly of Kazakhstan Kazakhstan in Almaty , as well as the present position .

 

The purpose of work practice — mastering forms and methods of work of the expert, acquisition of skills and the professional knowledge necessary for work in bodies of the public and municipal administration, development of abilities of performing discipline, acquaintance to the current tasks and problems of governing bodies.

In the course of work practice the following tasks are set for students:

a) conditions of a production activity of social establishment;

b) system of the organization of work in establishment;

c) system of functioning of divisions in social establishment and coordination of their works;

d) organization of the main productions for various sectors of establishment;

e) distribution of duties among specialists of institution and volumes of works performed by them;

e) experience of introduction of the advanced methods in establishment;

g)  control system and control in social establishment;

h) communication with other social establishments, manufacturing enterprises, public and commercial organizations, various funds, and also with mass media;

i) contents and accounting of all types of documentation.

j) to learn to put into practice the skills received in the course of training in SZAGS basic and specialized knowledge;

k) to carry out during work practice single and constant tasks (orders) of heads according to specifics, functions, tasks and powers of object of practice.

More detailed list of questions and recommendations to the student probationer is defined by the head depending on specialization and specifics of object of practice, as finds reflection in the practice program.

Within the program of practice individual tasks on specialization, and also tasks for carrying out research work according to subjects course and theses can be provided.

 

Chapter 1 Introduction to the object of practice  
1.1 General information about the enterprise

 
Almaty, st. Abylaykhan 93/95, the Tax Department of the city of Almaty.  
Control, compliance with tax laws.

 

1.2 Objectives standing before now 
      1. Monitoring , enforcement of legislation on taxes and levies , the RK legislation on currency regulation and currency control . 
      2. Control over the accuracy of calculation, complete and timely payment of taxes and duties and other obligatory payments to the appropriate budget . 
      3. Organization and implementation of any control under the Federal laws of the jurisdiction of the tax authorities . 
      4. The inspection may be assigned other duties within the framework provided by her competence and in accordance with Russian law. 
      5. Regulation of relations arising in connection with the state registration of legal entities.

 

1.3 Use of information technology in the organization. 
General requirements . 
      1. Workplaces must be organized in accordance with the general requirements for the automated workplaces office employee. PC must be connected to the LAN inspection and equipped with the means of access to the operating modes " EDI systems inspection at the local level ." 
• « Input tax documents " 
• « Tax liabilities " 
• « invoice " 
    2 . Employee performing the procedure " welcome tax returns, financial statements and other documents that serve as the basis for the calculation and payment of taxes , registration of copies of invoices , issuing certificates " must possess knowledge of the subject area , know the rules of the current legislation , regulations and other departmental documents issues of registering data in the " EDI system " to know the real inspection and possess the skills of the user software complex " EDI system " in the amount of user manual of the registration tax documents on sections " The technology works ," " Input tax documents ," etc.

 

 

 

 

 

 

 

 

1.4 State occupational safety , internal regulations 
Occupational safety is regulated by the Federal Law " on the basis of labor protection in the Russian Federation ." enterprise labor protection rests with the head of the company . Labor safety instructions shall be made in accordance with the type of work. When applying for a job , a person must undergo a medical examination for prof. Fitness. Be trained in safety . Everyone goes to work , should be instructed to listen to OSH . Brought to the attention of the factors of production safety , fire safety , fire rules for using objects , etc. employee has no right to get to work , not having heard of safety instructions . When you change the position , the employee must undergo repeated instruction. 
   Held regularly Inspection Commission OSH knowledge . Internal regulations workers Inspections Ministry for Taxes and Levies Kalinin district . Each employee organization shall perform the following house rules , which provides as follows ; 
• to work in good faith and comply with labor discipline . 
• Comply with established working hours : 
Mon - Fri From 9:00 to 18:30 
Break: 13:00 to 14:30 
Sat Sun output . 
• Use all their working time to perform their duties. 
• Quality and timely implementation of directives, orders and instructions and administration of higher standing . 
• Protect property of the organization . 
• Maintain order and cleanliness in the workplace . 
• Comply with safety regulations and fire safety. 
• Behave with dignity and to avoid actions that hamper other employee to perform their duties .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.5  Structure of tax service of the Republic of Kazakhstan

 

As it is already told above, the Tax committee is included into uniform system of the Ministry of Finance of the Republic of Kazakhstan and has bodies with the vertical subordination, consisting of tax committees on areas, on areas and areas in the cities.

The authorized government body performs management of tax authorities. Heads of tax authorities at a position the first head of authorized government body.

To tax authorities, according to article 15 Tax code RK belong interregional tax committees, tax committees on areas, the cities of Astana and to Alma-Ata, interregional tax committees, tax committees on areas, the cities and areas in the cities.

   The committee is headed by the chairman appointed to a position and dismissed by the Government of the republic on representation of the Ministry of Finance of RK.  The chairman of Committee has the deputy who is appointed and dismissed by the Ministry of Finance on representation of the chairman of Committee.  The chairman will organize and directs Committee work, bears personal responsibility for performance of the tasks assigned to committee and implementation of the functions by it.

The structure of the management of Tax committee of the Ministry of Finance of the Republic of Kazakhstan has the following divisions:

- Management of administration and monitoring of large taxpayers;

- Management of tax administration;

- Methodology management;

- Management of the international taxation;

- Management of internal work;

- Management of the analysis and current forecasting of the income;

- Management of information technologies

- Management organizationally – financial security;

- Management of tax appelyation;

- Management of non-productive payments;

- Legal management;

- Management of administration of excises.

 

1.6 Company Structure in Almaty 
1. Guidelines . 
2 . Department of General and administrative support . 
3 . Division financial security. 
4 . Department staffing and security. 
5 . Legal Department . 
6. Front Desk of taxpayers . 
7. Department work with taxpayers . 
8. Department of Information Technology . 
9. Division and processing input data. 
10 . Department of accounting, reporting and analysis. 
11. Department settlement of debts . 
12. Department site inspections . 
13. The quality control department of tax services . 
14. Odell desk audits . 
15. Department operational control .

 

1.7 Main activities in different departments  
Department of financial and general support.  
General office work. Selection, name, move, firing staff. Advocacy organization of state secrets. Keeping secret proceedings. The functions of the recipient's cost of the federal budget, certain Budgetary Code. Occupational safety and health.

 

Legal Department . 
Registers acts endorses decisions refer cases of tax and administrative violations in court. 
 
Front Desk of taxpayers . 
Registration of taxpayers , including the registration of taxpayers using INN / KPP , TIN, deregistration taxpayers , changes in their credentials , bringing to the registration of taxpayers who are not registered . 
           Formation for the publication of the information contained and liquidation , as well as information about VAT taxpayers , series and number of the certificate invalid .

 

Department work with taxpayers . 
 Acceptance of tax returns and other documents which are the basis for the calculation and payment of taxes , fees and other payments to the budget of the Russian Federation , and accounting on paper and electronically record. 
         Receiving information on the income of individuals on income of individuals from tax agents and their processing . 
         Applications for registration of copies of invoices , applications for certificates taxpayers exporting for submission to the customs authorities for customs purposes and other documents submitted by exporters , and other documents. 
 
Information Technology Division . 
           Preserving the hardware , system and application software for general use. 
         Advising the user application software for general use. 
         Administration of network resources and backup software without data and software. 
         Implementation and support of departmental applications. 
         Training and advising users of departmental applications. 
         Providing technology of NSI . 
         Database Administration inspection. 
         Implementation and maintenance of telecommunications and open exchange of confidential information. 
         Software and technical support processes of reception and transmission of information in electronic form in the interaction of the tax authorities with other agencies . 
        Organization antivirus information. 
        Duplication software to form electronically tax reporting by taxpayers and tax agents. Formation established reporting on the activities of the subject .

 

Department data entry and processing. 
  Bulk processing, and including from third partie , authorized persons. 
         Entering data on state registration of legal entities and registration of taxpayers. Transmission of electronic payment documents in state funds . 
   
Department of accounting, reporting and analysis. 
       Interaction with the federal treasury , financial authorities and local governments on issues of income budgets (reconciliation of receipts , for notification of the need to make corrections to the parity of the Treasury , Treasury representation in bodies of information , in accordance with established procedures , processing of information about income budgets received from Treasury officials , financial authorities) . 
         Interaction with state budget funds on account payments (answers to questions). 
         Control over the accuracy of transfer of payments in the accounts of budget revenues due to the changes and additions made ​​to the qualification of budget revenues. 
         Preparation of decisions on opening and closing cards personal accounts during the reorganization and liquidation of enterprises, changing the place of registration of taxpayers.

 

Division of debt. 
       Monitoring status, structure, dynamics and causes of tax arrears , fees and other payments to the budget system of Kazakhstan , as well as the effectiveness of measures to regulate it. 
         Direction of claims for payment of taxes, fees and other payments to the budget system of the Republic of  Kazakhstan. 
        Preparing and making available to the taxpayer decisions to foreclose on his cash. 
        Collect taxes, fees and other payments to the budget system of the Republic of Kazakhstan at the expense of funds in the accounts of taxpayers. 
        Debt collection on insurance premiums in the state social extrabudgetary funds accrued peniyam and fines on the results from previous years , accounting for the highest tax authorities in accordance with the acts of reconciliation of accounts payers of insurance premiums provided by relevant government extrabudgetary funds . 
       Preparation of documents for a refund or credit of overpaid or overcharged amounts and reimbursement of value added tax , assessed at a tax rate of 0 percent. 

 
Front desk audits. 
       Cameral tax audit income declarations physical person , including individual entrepreneurs , frequent notaries, detectives , security guards and dr.lits including handing over the property to rent.

 

 

Front -site inspections. 
      Pre-audit planning and preparation of field tax audits of taxpayers, payers and tax agents. 
    Field tax audits of taxpayers, payers of fees in the budget system of the Russian                   Federation, tax agents. 
  Presentation of the results of field tax audits . 
  Consideration submitted by taxpayers revivals acts field tax audits . 
  Cooperation with law enforcement and other regulatory authorities on the subject of activities.

 
Front -line control . 
    Registration , deregistration and other works to integrate CMC in cash settlements with the population. 
     Monitoring the implementation of legislation on the use of CMC in cash settlements with the population. Checking completeness revenue accounting using CMC. Identify organizations and nat. entities operating in the territory controlled, but not registered with the tax authorities. Monitoring the production, trafficking of petroleum products.

 

 

 

 

 

 

 

 

 

1.8 Interaction of different services

Figure 1 Interaction of inspection service

 

 

 

 

 

   

 

 

 

 

 

 

 

 

 

 

 

        As with any enterprise, the tax inspectorate departments are interrelated. For example, the department of information technology associated with all other Departments, desk audits are directly connected with each other and with the department on-site inspections. In disagreement taxpayers with some inspection department is obliged to participate legal department.

 

1.9 Interaction with other enterprise organizations 
  Organization receiving taxpayers in the National Assembly of the Republic of Kazakhstan : 
1. Organization receiving taxpayers carried out daily during the working day. 
2. To arrange daily intake is recommended to use taxpayers' principle shifts . 
3. Organize work department should work with taxpayers so that officials have  had the opportunity to carry out other work. 
4. When implementing receiving taxpayers taxpayers attach to the taxman by the first letters of the name or the name of the organization , on the streets , etc. available. 
5. Department officials work with taxpayers must be attentive to the taxpayers. 
6. Number of employees of the department work with taxpayers should be  distributed uniformly in accordance with the functions assigned to the department of work with taxpayers. 
7. Reception taxpayers recommended exercise in designated offices for this purpose.

 

 

1.10 Tasks and principles of work of bodies of tax service

V. I. Gureev subdivides tax authorities into bodies of tax control and tax police. It is necessary to give preference to this interpretation because the tax service of the state is really structured, has internally a structure. It is structure in government system. This term is in harmony with the concepts "device" and "system", emphasizes the organizational party of the tax mechanism of the state.

Development of the general directions of a tax policy, definition of the basic principles of a taxation are assigned the supreme bodies of the government power – the President, country Parliament. The parliament as legislature according to the Constitution considers and adopts laws on taxes,  obligatory payments, and also amendments to acts. All legislative projects about introduction or cancellation of these or those taxes and fees, about release from their payment in the territory of the country are brought in Parliament in the presence of the conclusion of the Government on the basis of an assessment of a real economic situation in the country and its regions.

Responsibility for completeness of taxation and other obligatory payments is conferred on bodies of Tax committee in budgets of all levels on the basis of the tax legislation and other acts providing receipt of payments in the state budget, and others the of obligations to the state.

Operational management, that is acceptance of the package of measures, pursuing the purpose the maximum attraction of tax revenues in government treasury at the minimum expenses, is carried out by Tax committee of the Ministry of Finance of the Republic of Kazakhstan. On this division, within its competence, are assigned organizational and control – supervising functions in the sphere of ensuring receipts of taxes and obligatory payments in the budget, completeness of the organization and regulation of collecting and other obligatory payments in the budget, completeness and a now of transfer of obligatory pension contributions and social contributions to social insurance funds.

Tax service of the state organizationally on system of Tax committee of the Ministry of Finance and system of Department of tax police of the same Ministry.

Tax police special law enforcement agency on identification and control of offenses and offenses, to implementation of criminal prosecution in the limits set by the legislation.

The Minister of Finance of the Republic of Kazakhstan performs the general management of bodies of tax service, except quickly – search and criminally – procedural activity.

The provision on Tax committee and Department of tax police of the Ministry finance are approved by the Government of the Republic of Kazakhstan.

Bodies of tax service of all levels to contain at the expense of means of the republican budget.

The main objectives which are carried out by Tax committee of the Republic of Kazakhstan, are stipulated in chapter 3 of the Tax code of the Republic of Kazakhstan:  

1) ensuring full and timely receipt of tax payments in the budget and other financial obligations to the state in sizes and the sums approved in republican and local budgets for the corresponding year, and also ensuring full and timely transfer of obligatory pension contributions. Thus, functions of collecting state revenues are assigned to tax service;

2) studying of efficiency of the tax legislation;

3) participation in preparation of drafts of laws, contracts concerning the taxation with other states;

4) the explanation to taxpayers of their rights and duties, timely informing of taxpayers on change of the tax legislation and is standard – legal acts on the taxation.

According to the assigned tasks the committee carries out the following functions:

- exercises control of observance of the tax legislation and others normatino – the legal acts regulating questions of the taxation;

- exercises control of ensuring the correct calculation full and timely introduction into the budget of taxes and other obligatory payments, and also obligatory contributions and contributions to social insurance funds, assistance of the employment, obligatory medical insurance, the State center for payment of pensions, accumulative pension funds;

- carries out verifications of statements, messages and other information on violations of the tax legislation;

- carries out among taxpayers work on application of the tax legislation;

- carries out the analysis and an assessment of violations of the tax legislation and makes the relevant proposals on elimination of the reasons and the conditions promoting tax crimes and offenses;

- receives, generalizes and analyzes reports on receipts of taxes, and also keeps account of the accrued and paid taxes in the budget;

- carries out inspections of the organization of work of territorial tax authorities on taxation and other obligatory payments in the budget, and also obligatory contributions and contributions to funds of the state social insurance, assistance of the employment, obligatory medical insurance, the State center for payment of pensions, accumulative pension funds

- by results of checks takes measures to elimination of the revealed shortcomings and violations;