序号

权力事项

廉政风险点数量

表现形式

等级

防控措施

责任人

1－3

对违反日常税务管理行为的处罚（包括违反税务登记日常管理的处罚；不履行纳税、扣缴义务的处罚；违反纳税申报管理规定的处罚。）

3

决定或初审转报环节故意消极处理，向当事人暗示或直接提出谋私要求，以致对应当予以处罚的违法行为不予处罚或减轻处罚。

高

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

4.严肃工作纪律，加强《税收违法违纪行为处分规定》的学习和宣传。

市民之家办税服务厅窗口、分局主要负责人和工作人员

审查环节收受当事人吃请或财物，违反法定的行政处罚程序，擅自改变行政处罚种类、幅度、范围。

中

市民之家办税服务厅窗口、分局主要负责人和工作人员

受理环节违反“罚缴分离”规定，擅自收取罚款而不使用法定单据。

中

市民之家办税服务厅窗口工作人员

4－9

对偷、抗、骗税行为的处罚（包括：对偷税行为的处罚；对编造虚假计税依据和不进行纳税申报的处罚；对妨碍税务机关追缴欠缴的税款的处罚；对抗税行为的处罚；对妨害税务检查执法的处罚；对非法印制、伪造、变造发票及发票防伪专用品发票监制章的处罚。）

3

决定或初审转报环节故意消极处理，向当事人暗示或直接提出谋私要求，以致对应当予以处罚的违法行为不予处罚或减轻处罚以及应移送司法机关处理而未移送。

中

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格执行《税收征收管理法》、《税务稽查工作规程》及国家税务总局对专案、专项检查工作要求，依法及时查处税收违法行为，维护地方税收秩序。

3.实行市区一级稽查，并逐步推动实现全系统统一选案、统一审理，切实落实选案、检查、审理、执行分工制约，加强相互监督，规范检查行为。

4.采取发放廉政监督卡、实施案件回访等措施，加强对税务稽查工作的全过程监督，严防不廉行为发生。

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           分局主要负责人和工作人员

审查环节收受当事人吃请或财物，通风报信或采取出具虚假涉税证明等方式，帮助纳税人、扣缴义务人逃避纳税义务、税务行政处罚，以及违反法定的行政处罚程序擅自改变行政处罚种类、幅度、范围和应当移送司法机关处理而未移送。

高

分局主要负责人和工作人员

受理环节违反“罚缴分离”规定，擅自收取罚款而不使用法定单据。

中

市民之家办税服务厅窗口工作人员

10－14

对违反税务登记管理行为的处罚（包括：对纳税人未按规定办理税务登记证件验证或者换证手续的处罚；对非法印制、转借、倒卖、变造或者伪造完税凭证的处罚；对银行和其他金融机构未依法在从事生产、经营的纳税人的账户中登录税务登记证件号码或未登录账户的处罚；对为纳税人、扣缴义务人非法提供银行账户、发票、证明、其他方便或骗取国家出口退税款的处罚；对税务代理人违反税收法律法规，造成纳税人未缴或者少缴税款的处罚。）

3

决定或初审转报环节故意消极处理，向当事人暗示或直接提出谋私要求，以致对应当予以处罚的违法行为不予处罚或减轻处罚以及应移送司法机关处理而未移送。

高

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格执行《税收征收管理法》、《税务稽查工作规程》及国家税务总局对专案、专项检查工作要求，依法及时查处税收违法行为，维护地方税收秩序。

3.坚持落实集体审议制度，压缩自由裁量权，防止暗箱操作。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

5.严肃工作纪律，加强《税收违法违纪行为处分规定》的学习和宣传。

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           分局、稽查局主要负责人和工作人员

审查环节收受当事人吃请或财物，违反法定的行政处罚程序擅自改变行政处罚种类、幅度、范围，以及应当移送司法机关处理而未移送。

中

分局、稽查局主要负责人和工作人员

受理环节违反“罚缴分离”规定，擅自收取罚款而不使用法定单据。

中

市民之家办税服务厅窗口工作人员

15－16

对违反发票管理行为的处罚（包括：对违反发票开具、使用、缴销存放和保管规定的处罚；对跨规定区域携带、邮寄、运输空白发票的处罚；对虚开、非法代开发票的处罚；对转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品、明知或应知是私自印制、伪造、变造、非法取得或废止的发票而受让、开具、存放、携带、邮寄、运输的处罚；对违反发票管理法规，导致其他单位或者个人未缴、少缴或者骗取税款的处罚。）

3

决定或初审转报环节故意消极处理，向当事人暗示或直接提出谋私要求，以致对应当予以处罚的违法行为不予处罚或减轻处罚以及应移送司法机关处理而未移送。

高

1.严格落实《发票管理办法》及其实施细则和《安徽省地方税务局普通发票内部管理暂行办法》等规定，切实做好普通发票印制、保管、发售、代开等工作。

2.强化监督检查，跟踪查验普通发票印制、保管、发售、代开情况，强化以票管税，发现问题，及时处理。

3.严格按照上级的统一部署和要求，认真组织开展打击发票违法犯罪活动，切实加大对本级辖区内发票违法犯罪活动的打击力度。

4.在组织开展的行业和重点企业税收检查中，坚持查账必查票、查票必查账，推进发票检查常态化。

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           分局、稽查局主要负责人和工作人员

审查环节收受当事人吃请或财物，通风报信或采取隐匿、毁损、伪造、变造税收违法案件证据，提供虚假税务协查函件，出具虚假涉税证明等方式，帮助纳税人、扣缴义务人逃避税务行政处罚。

中

分局、稽查局主要负责人和工作人员

受理环节违反“罚缴分离”规定，擅自收取罚款而不使用法定单据。

中

市民之家办税服务厅窗口工作人员

17－22

对其他违反国家税收管理行为的处罚（包括：对纳税人骗取税务登记证的处罚；对扣缴义务人未按照规定办理扣缴税款登记的处罚；对纳税人、纳税担保人采取欺骗、隐瞒等手段提供担保和非法为纳税人、纳税担保人实施虚假纳税担保提供方便的处罚；对纳税人采取欺骗、隐瞒等手段提供担保，造成应缴税款损失的处罚；对扣缴义务人未按规定开具税收票证的处罚；对自行填开税收票证的纳税人违反规定的处罚。）

3

决定或初审转报环节故意消极处理，向当事人暗示或直接提出谋私要求，以致对应当予以处罚的违法行为不予处罚或减轻处罚以及应移送司法机关处理而未移送。

高

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识。

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，压缩自由裁量权，防止暗箱操作。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           分局、稽查局主要负责人和工作人员

审查环节收受当事人吃请或财物，违反法定的行政处罚程序擅自改变行政处罚种类、幅度、范围，以及应当移送司法机关处理而未移送。

中

分局、稽查局主要负责人和工作人员

受理环节违反“罚缴分离”规定，擅自收取罚款而不使用法定单据。

中

市民之家办税服务厅窗口工作人员

23－24

税收（费、基金）的征收（包括：增值税征收、资源税征收、城镇土地使用税征收、房产税征收、车船税征收、印花税征收、城市维护建设税征收、土地增值税征收、企业所得税征收、个人所得税征收、烟叶税征收、耕地占用税征收、契税征收、教育费附加征收、地方教育附加征收、文化事业建设费征收、社会保险费征收、企业残疾人就业保障金征收、城镇居民医疗保险费征收、水利建设基金征收、工会经费代征）

2

管理环节接受当事人吃请或收受财物，滥用职权擅自作出税收的开征、停征或者减税、免税、退税、补税决定，核定应纳税额、调整税收定额，开具完税凭证、罚没凭证，以及对管辖范围内的税收违法行为发现后不予处理或者故意拖延查处，致使国家税收遭受损失。

高

1.严格落实《税收征收管理法》及其实施细则等税收法律法规政策规定，坚持组织收入原则，切实做到依法征税、廉洁从税。

2.持续推进税收专业化管理，健全内控机制，进一步深化“流程管事、环节控制”，规范税收征管行为；加大税收征管、网上申报等各类专业软件应用力度，进一步固化业务流程，提高征管质效。

3.严格按照政策规定和法定程序进行延期缴纳税款、减税、免税、缓税、退税等管理和审批。

4.认真执行《社会保险法》、《安徽省残疾人保障条例》等规定，切实加强费、基金征管。

5.严格按照法定程序实施税收检查，依法查处税收违法行为。

6.加强遵纪守法教育和岗位业务培训，从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

分局、稽查局主要负责人、工作人员

税款征收环节徇私舞弊或玩忽职守，不征或者少征应征税款，致使国家税收遭受损失。

低

市民之家办税服务厅窗口主要负责人、工作人员

25

税收保全措施（包括：扣押、查封、拍卖相当于应纳税款的商品、货物或者其他财产；书面通知纳税人开户银行或其他金融机构冻结纳税人的金额相当于应纳税款的存款。）

3

调查取证环节接受当事人宴请或收受财物，未公正地对违法行为进行调查取证。

中

1.严格执行《中华人民共和国行政强制法》等规定，加强税务行政强制日常管理。

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.加强监督检查，定期对税收执法情况进行公示。

4.严格税收执法考核，实施执法过错责任追究。

分局、稽查局主要负责人、工作人员

审查环节向当事人暗示或直接提出谋私要求，擅自改变行政保全对象、条件、方式，以及扩大查封、扣押、冻结范围。

中

分局、稽查局主要负责人、工作人员

决定处理环节徇私舞弊、滥用职权，在查封、扣押法定期间不作出处理决定或者未依法及时解除查封、扣押，在冻结存款、汇款法定期间不作出处理决定或者未依法及时解除冻结，以及使用或者损毁查封、扣押场所、设施或者财物。

高

市民之家办税服务厅窗口、分局、稽查局主要负责人和工作人员

26

税收强制执行措施（包括：书面通知纳税人开户银行或其他金融机构从其存款中扣缴税款，对拒不接受税务机关处理的纳税人、扣缴义务人实施收缴、停售发票。）

3

调查取证环节接受当事人宴请或收受财物，未公正地对违法行为进行调查取证。

中

1.严格执行《中华人民共和国行政强制法》等规定，加强税务行政强制日常管理。

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.加强监督检查，定期对税收执法情况进行公示。

4.严格税收执法考核，实施执法过错责任追究。

分局、稽查局主要负责人、工作人员

审查环节向当事人暗示或真接提出谋私要求，擅自改变行政强制执行的对象、条件、方式，以及扩大强制执行范围。

中

分局、稽查局主要负责人、工作人员

决定处理环节徇私舞弊、滥用职权，将划拨的存款、汇款以及拍卖和依法处理所得的款项，截留、私分或者变相私分。

高

分局、稽查局主要负责人、工作人员

27

对税务登记管理的确认

3

受理环节接受当事人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

市民之家办税服务厅窗口、分局工作人员

审查环节故意违反程序，擅自做出变更、注销决定，索取好处。

中

分局、市民之家办税服务厅窗口主要负责人、工作人员

决定处理环节消极处理或故意提出不合理要求，向当事人暗示或直接提出谋私要求。

中

分局、市民之家办税服务厅窗口主要负责人、工作人员

28

对停业、复业登记的管理

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

市民之家办税服务厅窗口、分局工作人员

审查决定环节故意违反程序，擅自做出停业、复业决定，索取好处。

中

分局、市民之家办税服务厅窗口主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，对发现的虚假停、复业未按照规定处理。

中

分局主要负责人、工作人员

29

税收优惠核准及备案

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

市民之家办税服务厅窗口、分局工作人员

审查决定环节故意违反程序，擅自做出税收优惠决定，索取好处。

高

分局、市民之家办税服务厅窗口主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，对发现的已不应享受税收优惠的纳税人未按照规定处理。

中

分局主要负责人、工作人员

30

责成提供纳税(缴费)担保

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

市民之家办税服务厅窗口、分局工作人员

审查决定环节向纳税人暗示或直接提出谋私要求，而未严格按照法律、法规和政策履行义务，给国家税收造成损失。

高

分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

分局主要负责人、工作人员

31

核定应纳税款

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强执法监督检查。

4.持续推进系统党务、政务公开工作，及时公示办理情况，主动接受监督。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

市民之家办税服务厅窗口、分局工作人员

审查决定环节故意违反程序，私自决定应纳税额或税收定额，索取好处。

高

分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

分局主要负责人、工作人员

32

欠缴税款追征

2

决定或初审转报环节接受当事人宴请或收受财物，对符合追征条件的不予追征，对应采取强制措施或移送司法机关的，而未采取、未移送，致使国家税收遭受损失。

中

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理和执法监督检查。

4.切实完善后续管理工作，并完善相关制度，压缩自由裁量权。

稽查局、分局主要负责人、工作人员

审查环节向纳税人暗示或直接提出谋私要求，而擅自作出追征或不追征等决定，给国家税收造成损失。

低

稽查局、分局工作人员

33

对未经税务机关依法委托征收税款的处理

2

决定或初审转报环节接受当事人宴请或收受财物，对符合追缴条件的不予追缴，对应采取强制措施或移送司法机关的，而未采取、未移送，致使国家税收遭受损失。

中

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.坚持落实集体审议制度，加强动态管理和执法监督检查。

3.建立健全管理制度，提高工作制度化、规范化水平。

稽查局、分局主要负责人、工作人员

审查环节向纳税人暗示或直接提出谋私要求，而擅自作出追缴或不追缴等决定，给国家税收造成损失。

低

稽查局、分局工作人员

34

特别纳税调整（加收利息）

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理和执法监督检查。

4.切实完善后续管理工作，并完善相关制度，压缩自由裁量权。

稽查局、分局工作人员

审查决定环节向纳税人暗示或直接提出谋私要求，而未严格按照法律、法规和政策履行义务，造成税款流失。

高

稽查局、分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

稽查局、分局主要负责人、工作人员

35

对纳税人延期缴纳税款的核准(500万元以下)

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理和执法监督检查。

4.加强有关政策宣传，及时公开业务办理程序，保障纳税人知情权与监督权。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

分局工作人员

审查决定环节违反规定程序，私自做出延期缴纳税款决定，向纳税人暗示或直接提出谋私要求。

中

分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

分局主要负责人、工作人员

36

对纳税人延期申报的核准

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理和执法监督检查。

4.加强有关政策宣传，及时公开业务办理程序，保障纳税人知情权与监督权。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

分局工作人员

审查决定环节违反规定程序，私自做出延期申报决定，以及不按规定核定预缴税款，向纳税人暗示或直接提出谋私要求。

中

分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

分局主要负责人、工作人员

37

对纳税人变更纳税定额的核准

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理和执法监督检查。

4.加强有关政策宣传，及时公开业务办理程序，保障纳税人知情权与监督权。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

分局工作人员

审查决定环节违反规定程序，擅自对纳税人纳税定额进行调整，向纳税人暗示或直接提出谋私要求。

中

分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

分局主要负责人、工作人员

38

对采取实际利润额预缴以外的其他企业所得税预缴方式的核定

3

受理环节接受纳税人宴请或收受财物，对不符合条件的予以受理。

低

1.加强岗位业务学习，进一步增强岗位责任意识和风险意识；

2.严格落实“流程管事、环节控制”要求，按规定权限使用统一税收征管等专业软件。

3.坚持落实集体审议制度，加强动态管理和执法监督检查。

4.加强有关政策宣传，及时公开业务办理程序，保障纳税人知情权与监督权。

5.从严落实《税收违法违纪行为处分规定》和《税收执法过错责任追究制度》，发现问题，严肃查处，严格问责。

分局工作人员

审查决定环节违反规定程序，擅自对纳税人企业所得税预缴方式作出决定，向纳税人暗示或直接提出谋私要求。

中

分局主要负责人、工作人员

事后监督环节徇私舞弊、滥用职权，发现问题不处理、不报告，致使国家税收遭受损失。

中

分局工作人员