How to serve taxpayers well

First, fair law enforcement is the best service. With the promotion of tax rule by law, taxpayers' awareness of tax compliance has gradually improved, and now the focus of taxpayers' attention has shifted to issues such as whether tax payment is fair and whether law enforcement is fair. Taxpayers and all walks of life are very concerned about the annual tax adjustment, which brings great pressure to the grass-roots tax bureaus. Self-employed individuals have not established accounts, so it is objectively difficult to verify their operating income; A few leaders and some personnel "intercede" for taxpayers, trying to achieve the goal of paying less taxes; Individual tax collectors' behaviors aimed at taxation, such as lack of in-depth work and dishonesty, have increased the difficulty of tax identification to a certain extent. On the one hand, the tax bureau and tax administrators must guide taxpayers to establish an account system and implement audit collection; On the other hand, it is necessary to implement the sunshine tax fixing system, make the basis, process and results of tax fixing public to the whole society, let taxpayers comment on the fairness of tax quota, and then the tax sub-bureau will conduct investigation and adjustment, consciously accept the supervision of taxpayers and all sectors of society, protect legitimate business and pay taxes properly, create a fair and just competition environment for honest taxpayers, and let all taxpayers compete fairly at the same starting line. This is the biggest demand of all taxpayers and the most fundamental service.

Second, implement preferential tax policies to the letter. During the 11th Five-Year Plan period, the state issued a series of preferential tax policies to adjust the structure, promote development and benefit people's livelihood. The threshold for value-added tax and business tax has been raised to 20,000 yuan per month, and nearly 90% of individual industrial and commercial households no longer need to pay taxes. Identifying tax compliance that does not reach the threshold has become a key task for tax bureaus and tax administrators. In addition, preferential tax policies for laid-off workers, the disabled and the development of small and micro enterprises also need to be implemented in time, and the workload of the tax bureau to implement preferential tax policies has increased significantly. The tax bureau should fully realize that not implementing preferential tax policies is also over-taxation, improve its understanding of implementing preferential tax policies ideologically, and increase the overall intensity of all work; Actively carry out the investigation of the implementation objects of preferential tax policies, report them to the county bureau for filing and approval in time, help taxpayers correctly understand the policy provisions and handling procedures, make them fully enjoy preferential tax policies in time, and support the implementation of preferential tax policies from actions. At the same time, follow up and check the implementation of preferential tax policies, and promote the implementation of policies to the letter; In violation of preferential tax policies, promptly investigate and report to the county bureau, and resolutely crack down on illegal acts of defrauding preferential tax policies.

Third, earnestly safeguard the legitimate rights and interests of taxpayers. Due to the influence of traditional ideas for a long time, the ideas of some tax officials have not changed from supervision management to service management, and the problem of system infringement still exists, and the problem of personality infringement occurs from time to time, which affects the establishment of harmonious tax relations to a certain extent. Tax branches should strictly implement the inspection system stipulated in the Tax Administration Law and its detailed rules for implementation, reduce the number of inspections, put an end to multi-head inspections and repeated inspections, strive to reduce taxpayers' tax payment costs, and ensure that taxpayers' normal production and operation are not disturbed. We should conscientiously implement the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Taxpayers' Rights and Obligations and Several Opinions of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Strengthening the Protection of Taxpayers' Rights and Interests, protect taxpayers' rights to the maximum extent, and require taxpayers to strictly fulfill their due obligations while promptly informing taxpayers of their rights and protecting taxpayers' right to know; Listen carefully to the taxpayer's statement of defense reasons and ensure that taxpayers state their defense; When making a decision on handling and punishment, the taxpayer shall be informed of the right to apply for administrative punishment hearing, administrative reconsideration and administrative litigation. Provide tax administrative relief services to taxpayers in accordance with the principles of objectivity and justice and legal procedures, time limits and requirements.

Fourth, continuously optimize tax payment services. Tax sub-bureaus should strengthen the awareness of tax service, firmly establish the concept of equal legal status between taxpayers and taxpayers, respect taxpayers, be kind to taxpayers, understand taxpayers' urgency, think about taxpayers' thoughts and provide taxpayers with all-round and multi-level services. Taxpayers handle tax registration, invoice purchase, tax-related appraisal, deferred declaration, deferred tax payment, etc. The business with complete information and procedures should be handled immediately, and the business that needs investigation and verification should be completed within a limited time, and the tax time should be reduced as much as possible within the statutory time limit. It is necessary to gradually implement the form-free service, expand the scope of form-free services such as tax registration, proof of going out and invoicing, and gradually cover all basic matters of tax service. For taxpayers who choose electronic declaration for a long time and whose declaration data are complete, accurate, true and reliable, they can submit paper declaration materials every year to reduce repeated submission of information. The Tax Service Office uniformly accepts tax-related matters applied by taxpayers, provides tax guidance service, whole-process service and reminder service, and implements the first inquiry responsibility system and one-stop service mode. Adhere to information-based tax management, speed up the construction of online tax payment platform, vigorously promote online declaration and other declaration methods, and vigorously promote the horizontal networking of fiscal and taxation banks to pay taxes electronically.

Fifth, comprehensively improve the service skills of personnel. The comprehensive quality of cadres is the key to do a good job in tax service. The tax bureau should strengthen the ideological and political, professional ethics and diligent and honest education for cadres, so that tax cadres can establish correct values and a strong sense of responsibility, and strive to cultivate public servant awareness and service awareness, so that service taxpayers can truly become conscious actions of tax cadres. Vigorously carry out business training, improve the job skills of tax personnel, actively organize cadres to seriously study new policies and new businesses through multi-channel and multi-form learning methods, and continuously improve the service ability and law enforcement level of tax personnel. Conscientiously implement State Taxation Administration of The People's Republic of China's "Tax Service Work Standard", establish and improve the service supervision system, establish the corresponding supervision and evaluation mechanism, strengthen the service quality evaluation, strictly implement the service accountability system, and investigate the corresponding responsibilities for services that are not serious and not in place; Through questionnaires, surveys and other forms, we will strengthen communication between tax collectors and taxpayers, deeply understand taxpayers' tax needs and suggestions, conduct timely analysis and research, formulate effective measures and methods, improve and optimize tax service, and continuously improve the level of tax service. (Zou Jianxin)