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Summary of the work of grassroots taxation services in 2019


Taxation service is a standardized, comprehensive, convenient and economic pre-tax, tax, and post-taxation provided by tax authorities in accordance with tax laws and administrative regulations in the process of taxpayers fulfilling their tax obligations and exercising their rights according to law. The general term for service measures. For the first time, the new Tax Administration Law and its Regulations will protect the legitimate rights and interests of taxpayers and integrate taxpayer services into tax administration, tax collection, tax inspection and other aspects of tax collection and management. Legal obligations and duties of tax authorities and tax officials. Then, how does the tax authorities implement the Tax Collection and Management Law, and regard tax payment service as an eternal theme throughout the entire process of taxation, and satisfying the society's requirements for establishing a "service-oriented" taxation authority is an important issue before us. .
First, the current problems of the basic taxation services are misunderstood. From the perspective of the tax authorities, when it comes to taxation services, it is considered to be a matter of deliberation, and it is a matter of taxation halls and windows. As far as the society is concerned, it is considered that tax authorities should provide quality services to taxpayers and to other functional departments. Very little demand, no more requirements for taxpayers. The idea of ​​"tax service, everyone is responsible" is not deeply rooted in the hearts of the people.
Tax service priorities are misplaced. The focus of tax service should be on the two aspects of "fairness" and "efficiency". Today, when paying tax services, people think of shallow-level services such as civilized courtesy and convenient facilities. Deviating from this sort of order, our service work will fall into the situation of squatting and stalking.
The quality of tax service needs to be improved. With the continuous development of social economy, taxpayers' demand for tax service has been continuously improved, and the concept of “quality service” of taxation departments has not yet been formed, which will inevitably affect the improvement of tax service quality.
“Re-regulation, light service” is deeply rooted. Under the influence of the traditional way of thinking, the tax authorities are accustomed to pre-setting all taxpayers suspected of tax evasion, and then formulate management measures and measures at a level to monitor their tax evasion. This seriously ignores the protection of taxpayers' rights and interests, which causes the whole society to fall into a vicious circle of tax credit crisis, which directly affects the external investment environment.
Second, the principles of the rule of law that tax services should follow. Adhering to the rule of law and administration according to law is the premise of tax service. Tax service is an important part of tax enforcement. Tax authorities must strengthen taxation and prevent tax risks in the process of providing services to taxpayers.
The principle of justice. The principle of justice is the basis of tax services. Creating a fair and just tax environment for all taxpayers is the goal pursued by the tax authorities.
The principle of transparency. Openness and transparency are effective means to ensure the implementation of the principle of fairness and justice. Information disclosure is the overall requirement of the WTO rules for administrative transparency, and it is also the cure for corruption.
The principle of efficiency. Simplifying the tax planning and improving work efficiency is the lifeline of tax service. The comprehensive realization of service “speeding up” is the inevitable development trend of tax service. Modern taxation must make full use of advanced means such as computer information networks to improve reporting methods and achieve resource sharing.
Principle of good faith. The government's use of taxation in good faith is a necessary prerequisite for taxpayers to dictate their taxes. The taxation of tax authorities in good faith is an example of the tax authorities as a government department to win the trust of taxpayers; taxpayer integrity tax is a symbol of corporate credit and a symbol of the degree of civilization of a country.
Third, the concept of building a tax service system to enhance the service concept
1. It is necessary to understand from the requirements of the "practical scientific concept of development" and to serve the taxpayers well. It is the specific matter of the taxation department in the practice of representing the fundamental interests of the overwhelming majority of the people, that is, to practice "building the party for the public and governing for the people." "thought of. There are two specific inspection standards: one is to create an open, fair and relaxed tax environment for taxpayers; the other is to provide taxpayers with fast and convenient tax conditions.
2. To understand the work of taxation services from the height of taxation by law, taxation by virtue, and establishment of a good image of the taxation department. Serving taxpayers is an indispensable part of the taxation department's performance of its functions. It is also an important part of the taxation department's spiritual civilization construction, departmental culture construction, party building and the optimization of regional development environment. Imagine: If there is no taxpayer's satisfaction, there is a smooth development of the taxpayer's work! Only when we truly solve the problem of understanding, effectively change the concept of taxation, and firmly establish the concept of establishing a "service-oriented" institution according to law, can we effectively grasp the work of taxpayers, grasp the reality, and achieve results.
In pursuit of humanity, as far as the taxation department is concerned, it is necessary not only to let taxpayers go to the tax authorities to "do things, do things fast," but also to "do things well and do things well." Therefore, human services are not the best, only better, we must continue to innovate the way to serve taxpayers.
1. It is necessary to shift from a one-size-fits-all service to a focused service. According to the objective reality of taxpayer's situation, different taxpayers and general enterprises, mature enterprises and new enterprises, and different taxpayers and individual industrial and commercial households adopt different services and management methods, under the premise of fair law enforcement. , to treat differently and meet the different needs of taxpayers.
2. Change from simple service to integrated service. Combine the tax service with the daily tax management, and understand the company's production and operation, financial revenue and expenditure, product structure, market share, receivables and payables, profit distribution and other comprehensive information through telephone contact, visit, and taxation counseling. In the end, it will provide decision-making basis for the central work of organizing tax revenue, and provide multi-level information services to help enterprises become bigger and stronger.
3. To change from passive service to active service, take the initiative to go deep into the enterprise, explain the tax policy to taxpayers in a timely, accurate and comprehensive manner, and reduce the violation of tax policies by taxpayers who understand that tax policies are not timely or incomplete. Really safeguard the legitimate rights and interests of taxpayers.
Interaction promotes development only by allowing taxpayers to “pre-participate, supervise, and post-evaluate”, and to recruit positive interactions between the two parties, tax services can achieve satisfactory results.
1. Participation beforehand: The formulation of tax policies and the introduction of service measures require taxpayers to participate in different ways. Qufu City Local Taxation Bureau introduced the “interview system” into tax administration, which not only helps taxpayers “be a good home, but also manages their accounts and pays good taxes”, and asks taxpayers to “pick up problems, make suggestions, and promote improvement”. A "win-win" effect.
2. Supervision in the matter. The taxation department's implementation of the "Treaty Taxation Service Day", the employment of a clean government construction, the evaluation of supervisors, the supervision of taxation service duties, the promotion of democratic assessment, the strengthening of the effectiveness supervision and reporting mechanism, and the unannounced visits are all concrete manifestations of a sound supervision mechanism. Conducive to maintaining the fairness of tax services.
3. After the judgement. "Services can't be done, taxpayers come to comment", and the return of tax service evaluation rights to taxpayers is not only to respect the specific performance of taxpayers, but also to increase effective supervision of tax authorities and strengthen service effects.

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