美国战略计划.ppt

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1、IRS Strategic Plan,A message,from the Commissioner,The Internal Revenue Service strives to maintain the fairest and most effective systemof voluntary tax compliance in the world.The environment in which we operate iscomplex and constantly changing,and the IRS must change with it.For example,accelera

2、ting globalization and the development of new businessmodels challenge IRS efforts to ensure that all businesses pay the taxes they owe.The tax laws are increasingly complex,and the role of tax practitioners and otherthird parties in the system is expanding.The explosion in technology has raisedtaxp

3、ayer expectations for new ways to interact with the IRS and has signicantlyincreased security risks,requiring more vigilance.Even in the face of these challenges,however,studies of international tax systemsshow that the U.S.tax system is extremely effective,and the IRS has a highlymotivated workforc

4、e that clearly understands its mission.The IRS must continue todeliver this high level of performance both in how we serve taxpayers and in how weenforce the tax laws.The Strategic Plan 2009-2013 will guide the IRS in this workby emphasizing two overarching goals.Our rst goal is to improve service t

5、o taxpayers to make voluntary compliance easier.We will work harder to incorporate taxpayer perspectives,expedite resolution oftaxpayer issues,and provide timely guidance to help all taxpayers pay their fair shareof taxes.We will also strengthen our partnerships with tax practitioners,preparers,and

6、other third parties in the system.Our second and equally important goal is to enforce the law to ensure everyonemeets their obligation to pay taxes.We will be timely in our enforcement actions andexpand the approaches and tools we use in compliance activities.We will meet thechallenges of globalizat

7、ion by improving our expertise and coordinating better withinternational organizations.We need to excel at both service and enforcement to meet our mission:it isnt aneither/or proposition.To succeed,we will support these goals by investing in twostrategic foundations our people and our technology.We

8、 will strive to make theIRS the best place to work in government.We will give our people the technologythey need to improve efciency,ensure privacy and security of data,and target thehighest-risk areas of tax abuse and fraud.I am pleased to present this plan for the long-term direction of the IRS.I

9、amcommitted to making it a living document that people at all levels of our organizationwill use to guide their work on behalf of the American people.Douglas ShulmanCommissioner of Internal Revenue,Our Mission,Provide Americas taxpayers top-quality serviceby helping them understand and meet theirtax

10、 responsibilities and enforce the law withintegrity and fairness to all,9,9,9,9,10,10,11,13,13,14,15,16,19,19,20,21,22,23,23,27,27,28,30,30,32,36,1,IRS Strategic Plan 20092013ContentsMajor trends affecting the IRS:2009-20131.Increasing complexity of tax administration2.Growing human capital challeng

11、es3.Explosion in electronic data,online interactions,and related security risks4.Accelerating globalization5.Expanding role of tax practitioners and other third parties in the tax system6.Accelerating change in business modelsGoal 1:Improve service to make voluntary compliance easierObjective 1:Inco

12、rporate taxpayer perspectives to improve all service interactionsObjective 2:Expedite and improve issue resolution across all interactions with taxpayers,making it easier to navigate the IRSObjective 3:Provide taxpayers with targeted,timely guidance and outreachObjective 4:Strengthen partnerships wi

13、th tax practitioners,tax preparers,and other thirdparties in order to ensure effective tax administrationGoal 2:Enforce the law to ensure everyone meets their obligations to pay taxesObjective 1:Proactively enforce the law in a timely manner while respecting taxpayer rightsand minimizing taxpayer bu

14、rdenObjective 2:Expand enforcement approaches and toolsObjective 3:Meet the challenges of international tax administrationObjective 4:Allocate compliance resources using a data-driven approach to target existingand emerging high-risk areasObjective 5:Continue focused oversight of the tax-exempt sect

15、orObjective 6:Ensure that all tax practitioners,tax preparers,and other third parties in the taxsystem adhere to professional standards and follow the lawStrategic Foundations:Invest for high performanceObjective 1:Make the IRS the best place to work in governmentObjective 2:Build and deploy advance

16、d information technology systems,processes,andtools to improve IRS efciency and productivityObjective 3:Use data and research across the organization to make informed decisions andallocate resourcesObjective 4:Ensure the privacy and security of data and safety and security of employeesHow we will me

17、asure our performance1,ConclusionIRS Employee ImagesFor certain measures,long-term performance targets have been established.See the Strategic Plans measures Appendix at http:/www.irs.gov/pub/newsroom/long_term_measures.pdf,35,IRS Strategic Plan 20092013,Major trends affectingthe IRS:20092013,The In

18、ternal Revenue Service will face major societal,demographic and economic changesover the next 5 years.We will proactively address the challenges and opportunities createdby these evolving trends.,1.Increasing complexity of tax administration,Each year the IRS must respond to new tax provisions from

19、Congress and adjustto expiring ones.In 2007 alone,41 provisions expired affecting a wide spectrumof taxpayers.The legislative mandates we face often have short implementationperiods;these strain management capacity and demand substantial resources.Forexample,the 2008 economic stimulus package requir

20、ed us to issue rebate paymentsto over 116 million households at the same time as the tax ling season.Even as weface these challenges,we must efciently administer the tax code despite its ever-increasing complexity.To be fair and timely in our response,we must be nimble inour stafng,have meaningful,j

21、ust-in-time training models in place,and reinforce ourcommitment to acting quickly.,2.Growing human capital challenges,Thirty-one percent of the U.S.population is over the age of 50,up from 26 percentin 1980.By 2020,this will rise to 35 percent.More than half of IRS employees andmanagers are age 50

22、or older and 39 percent of IRS executives and 20 percentof IRS managers are already eligible for retirement.Replacing these people will bechallenging in an increasingly competitive environment for graduates,particularlyin critical elds such as IT and accounting.The IRS must grow employees andmanager

23、s skills and sophistication,even while more senior people retire.Tosucceed in the long term,the IRS must focus on attracting and developing skilledemployees,even as the existing workforce ages and the agency continues to facestiff competition for new talent.,3.Explosion in electronic data,onlineinte

24、ractions,and related security risks,Technologically savvy employees and taxpayers are demanding that governmentinstitutions provide them the same level of tools and online capabilities as best-in-class private-sector organizations.,9,As more people gain access to the Internet,and as IT systems,becom

25、e more interconnected,data security concerns rise.Safeguarding data and systems today is much more difcult thanit was a few years ago.Data vulnerability is exacerbated by the fact that criminals areincreasingly focused on accessing personal nancial information.,This year alone,the IRS hasrepelled mo

26、re than 35 millionunauthorized access attempts,with about one-third of thismalicious activity originatingfrom outside the country.,In fact,attempts at identity theft and phishing(i.e.,online scamsto steal personal data)related to federal income taxes increasedmore than sevenfold in 2008.We must beco

27、me more technologically sophisticated to meet increased taxpayerexpectations and maintain data security modernizing our systems,improving ourtraining,and continually enhancing our safeguards.4.Accelerating globalizationU.S.-based corporations more than tripled their foreign prots,between 1994 and 20

28、04,from$89 billion to$298 billion,with58 percent of that prot earned in low-tax or no-tax jurisdictions.Since 1990,the number of multinational corporations worldwidehas grown by 20 times to 63,000.U.S.businesses now,The percentage of Americansincome originating fromforeign sources doubledbetween 200

29、1 and 2006.,make wide use of offshoring and outsourcing often throughsophisticated and complex transfer pricing systems.The international communityhas created the International Financial Reporting Standards(IFRS),a new setof accounting standards that is becoming a popular alternative to the Generall

30、yAccepted Accounting Principles(GAAP).Personal income tax returns also show the impact of globalization.The numberof individual Americans paying taxes in another country increased by 30 percentbetween 2003 and 2005.As taxpayers expand into global markets,we must keepup with their ever-diversifying n

31、eeds assessing our international presence anddeveloping the skills and relationships needed to ensure that taxpayers with incomeabroad pay the taxes they owe.5.Expanding role of tax practitioners andother third parties in the tax systemBetween 1993 and 2007,the percentage of taxpayers who,10,prepare

32、d their own returns without outside assistance fell bymore than two-thirds,from 41 percent to 13 percent.Use ofpaid preparers rose from 51 percent to 60 percent,and use ofsoftware soared from 8 percent to 27 percent.These trendsshow no signs of abating.Between 400,000 and 500,000tax professionals in

33、cluding Enrolled Agents,certied publicaccountants,and attorneys now operate under the professionalguidelines known as Circular 230,and there are others who are,Between 1993 and 2007,the share of taxpayers whoprepared their own returnswithout a paid preparer orsoftware fell by more thantwo-thirds,fro

34、m 41 percent to13 percent.,IRS Strategic Plan 20092013outside this regulatory regimen.The IRS must acknowledge the important roleof these third-party practitioners in the tax system,and continue to serve themeffectively while helping ensure that they meet professional standards and abide bythe law.6

35、.Accelerating change in business modelsThe business models of tomorrow will be quite different from those of the past,making IRS interactions with business taxpayers more complicated.Already we areseeing a rapid rise in“pass-through”companies,which pass their prots through totheir members or shareho

36、lders,who then pay the taxes on their individual returns.These companies include sole proprietorships,partnerships,S-corporations andLLCs.The growth rate of these business models is outpacing,By 2015,the IRS projects that43 million individual returns willinclude business income,upfrom 38 million in

37、2007.,that of the traditional C-corporation,which,in contrast,payscorporate rather than individual taxes.Between 1998 and 2007,the annual growth rate for S-corporations and partnerships was5.9 and 5.2 percent respectively,while C-corporations grew at,just over 1 percent.These companies are not neces

38、sarily smallbusinesses.Pass-through entities make up 64 percent of all largeand mid-size businesses in the tax system.The IRS must maintain its effort to helptaxpayers understand their obligations,continue its focus on identifying and closingtax schemes that develop with these new models,and ensure

39、that taxpayers whosebusiness models are served by different divisions of IRS receive seamless service.11,IRS Strategic Plan 20092013Goal 1Improve service to make voluntarycompliance easierAccording to a recent study,nearly 84 percent of all taxes in the United States are calculatedcorrectly and paid

40、 on time by taxpayers who report their income freely and voluntarily.Studies of international tax systems show that the U.S.system is the most efcient andeffective in the world in generating compliance.We are committed to maintaining thisrecord,even while addressing the societal,demographic,and econ

41、omic trends noted above.We will make it easier for taxpayers to fulll their civic responsibility to pay taxes by providingthem with world-class service,taking proactive steps to better understand issues from thetaxpayers perspective,and reducing taxpayer burden.OBJECTIVE 1:Incorporate taxpayerperspe

42、ctives to improve all service interactionsEvery interaction the IRS has with a taxpayer must be seen from the taxpayers pointof view,regardless of whether or not we ultimately agree with the taxpayers position.Taxpayers will be judging their interactions with the IRS and the government basedon their

43、 most recent experiences with other world-class service organizations.Thismeasure should be our standard too.Before we implement major changes or introduce new services and processes,we willuse techniques such as focus groups and surveys to understand taxpayer preferencesacross different segments.We

44、 will use increasingly sophisticated knowledge of thesesegments to provide easier access to information and services.Whenever possible,we will also ask IRS employees and,The IRS runs numerousprograms to reach out totaxpayers with limited Englishprociency.For example,theIRS produces Publication4580,B

45、asic Tax Responsibility,on audio CD and DVD inSpanish,Chinese,Vietnamese,Russian and Korean.,stakeholder groups to react to proposed,large-scale changesbefore we make them.We want the people affected by ourservice programs to have a strong voice in shaping them.Inaddition,we will roll out new progra

46、ms in phases,allowing us toaddress issues before they become broader problems.We willalso work hard to make our services accessible to all segments ofthe public including,for example,rst-time taxpayers,taxpayerswith low English prociency,or taxpayers with difculty using oraccessing computers.,13,STR

47、ATEGY 1:Ensure that we make operational decisions only after consideringthe views of affected taxpayersSTRATEGY 2:Use focus groups,surveys,and other feedback methods beforerolling out new services and processesSTRATEGY 3:Implement phased rollouts wherever possible,including beta-testing periodsSTRAT

48、EGY 4:Facilitate participation in the tax system by all segments of the publicOBJECTIVE 2:Expedite and improveissue resolution across all interactions withtaxpayers,making it easier to navigate the IRSWhen we resolve taxpayer issues in a timely and accurate manner,we enhance thetaxpayer experience a

49、nd make it easier for people to comply voluntarily with the law.This will be particularly important as tax laws continue to grow in complexity.The IRS sends out 200 million notices and letters to taxpayers or their representativeseach year.We will work to improve the content and delivery of these co

50、mmunications.In addition,we will continue to offer tools that encourage taxpayers to take an activerole in nding solutions to their tax questions.We have deployed several suchtools,including online payment agreements,pre-ling agreements,and private letterrulings,and we will develop new tools that al