Tax service rules of inland revenue department

Service group enterprise service system

In order to further improve the service optimization, promote the further development of "zero-distance tax-creating enterprises", establish and improve the new relationship between tax collection and payment, strive to create a good environment for tax administration according to law, actively practice Theory of Three Represents, and establish a new image of national tax. After research, it is decided to establish an enterprise-oriented service delivery system.

First, the service target.

State taxpayers and withholding agents.

Second, the service model

1, regularly provide a series of tax payment services to enterprises;

2, according to the needs of enterprises, at any time to do a good job of service for enterprises;

3. According to the arrangement of the superior, the personnel of relevant units under the joint venture shall do a good job in various services;

4. Announce the service hotline to taxpayers.

Third, the service content.

1, giving away various tax publicity materials;

2. Hold lectures on tax law knowledge and various training courses;

3. Carry out tax policy consultation;

4. Do a good job in tax counseling and financial counseling to help enterprises strengthen tax financial management;

5. Establish a tax-enterprise dialogue system to make suggestions for enterprises;

6, timely feedback the taxpayer's opinions and suggestions on the management and service of the national tax department.

Fourth, the service requirements

1, organize taxpayers to participate in tax knowledge training once every six months;

2, for each new enterprise to make a tax declaration, tax calculation guidance;

3. On-site operation guidance for the online declaration of newly recognized general taxpayers;

4. Timely distribute relevant publicity materials of various new policies and regulations to key enterprises;

5. Accept the taxpayer's tax policy consultation at any time;

6. At the request of the enterprise, help the enterprise to establish accounts and certificates, and provide financial guidance to the enterprise.

Post setting in service hall

Posts: invoice sales window, special invoice issuance and door signing declaration window, document acceptance window, tax registration window, anti-counterfeiting tax control certification window, and duty supervisor violation handling window.

Job responsibilities:

Tax registration post: responsible for accepting business registration, alteration, cancellation, business suspension registration, tax registration, etc. The main responsibilities of this position are:

1. According to the tax registration application submitted by taxpayers, accept and review relevant materials and forms, approve and register those that meet the requirements, issue tax registration certificates (originals and copies), and collect fees. (The tax registration of commercial enterprises shall be handled after approval according to the authority. )

2, according to the taxpayer to submit the application for change of tax registration, accept and review the relevant information and forms, to meet the requirements, to allow the change of registration, change the contents of the Tax Registration Certificate, the renewal of the Tax Registration Certificate (original, copy), charge a fee. (Cross-registered address, cross-administrative region or change, industry change and registered economic type change shall be submitted for approval according to the authority. )

3, according to the taxpayer to submit the application for cancellation of tax registration, accept and review the relevant information and forms, belonging to individual industrial and commercial households, on the spot by the tax collection post, invoice sales post audit, cancellation procedures, is an enterprise, according to the provisions of the report for approval.

4, responsible for the verification of foreign business reports, the loss of tax registration.

5. According to the industry application submitted by the taxpayer, accept and review the relevant materials and forms, and go through the industry formalities after being reviewed by the tax office and the invoice sales office.

6. According to the application for taxpayer certificate and temporary taxpayer certificate submitted by the taxpayer, accept and review the relevant materials, and handle and issue the taxpayer certificate or temporary taxpayer certificate if it meets the requirements.

7, according to the taxpayer's application, after reviewing the relevant information, to meet the requirements, issued a "fixed business activities tax management certificate", "gold and silver jewelry purchase (processing) certificate".

8, according to the new or change the tax registration of taxpayers, according to the taxpayer "tax registration form" to do a good job of tax registration.

9. Be responsible for the annual inspection and renewal of tax registration.

Document acceptance post: responsible for accepting all kinds of tax-related documents that need to be reviewed, submitted or approved. Its main responsibilities are:

1, responsible for accepting and reviewing whether the forms filled out by taxpayers meet the requirements and whether the documents, certificates and related materials submitted for examination are complete.

2, responsible for accepting the transfer of tax-related documents.

3, according to the notice of approval documents, issued a variety of approval notice.

4. According to the audited "Application Form for Refund and Discount of Enterprises", issue the "Certificate for Refund and Discount of Enterprises".

5. Before the formal circulation of CTAIS documents, be responsible for the entry of all kinds of documents.

Position: Responsible for tax declaration, tax collection and management. The main responsibilities of this position are:

1, responsible for accepting taxpayers' home declaration, electronic declaration and other tax declaration materials.

2, review all kinds of tax returns, schedules and financial statements are complete.

3. Accept the receipt and issuance of input vouchers of general VAT taxpayers.

4, according to various collection methods, responsible for filling in all kinds of tax bills, according to the tax declaration, tax inspection, tax verification and other links to transmit taxable information, according to the provisions, fill in all kinds of payment books, tax payment vouchers and other original documents.

5. Be responsible for receiving and transmitting relevant tax returns and financial statements.

Tax-related ticket issuing post: responsible for issuing special payment letters for exports, issuing special invoices for small-scale taxpayers, and reviewing invoices for small-scale taxpayers (individual industrial and commercial households). The main responsibilities of this position are:

1, according to the relevant certificates and materials provided by taxpayers, issue a special payment letter for export tax.

2, according to the small-scale taxpayers to provide the "fill out (open) special VAT invoice application approval form" and the attached information and documents, issue special VAT invoices.

3. Issue ordinary invoices according to the relevant vouchers provided by taxpayers.

4 responsible for handling tax violations.

Invoice sales post: responsible for the sales of special VAT invoices and ordinary invoices, and the issuance and cancellation of golden tax cards in the VAT anti-counterfeiting tax control system. The main responsibilities of this position are:

1. Responsible for selling special VAT invoices, ordinary invoices and company-named invoices according to the invoice name, type, purchase quantity and purchase method specified in the invoice purchase book.

2. Be responsible for the inspection, renewal, closing, cancellation and cancellation of invoices, and the year-end cleaning, renewal and cancellation. If the invoices expire, they will become invalid.

3, responsible for the taxpayer ticket information collection and transmission.

4. Be responsible for handling the preparation of expense reports and reports.

5, responsible for the issuance and cancellation of the golden tax card of the VAT anti-counterfeiting tax control system.

6, responsible for VAT anti-counterfeiting tax-controlled invoice sale and invoice sale information data upload.

Anti-counterfeiting tax control post: The main duties of this post are:

1, responsible for receiving the tax information data of VAT anti-counterfeiting and tax control.

2, responsible for anti-counterfeiting tax control system tax control information data upload.

3. Be responsible for the certification of special VAT invoices.

Full service reward and punishment system

In order to strictly abide by discipline, strengthen the whole service management and establish a new image of national tax, this system is formulated:

First, the reward and punishment targets are all national tax cadres who participate in the whole service.

Second, every full-service staff should be loyal to their duties, adhere to principles, handle affairs impartially, obey organizational arrangements, strictly implement the full-service system, actively participate in full-service activities, and firmly establish the purpose of serving taxpayers wholeheartedly.

Three, in the service desk of the tax place, set up the taxpayer evaluation form (card), suggestion box and "service satisfaction national tax cadres" publicity column, and carry out the "service satisfaction and dissatisfaction national tax cadres" selection activities. Where each person on duty is marked as "dissatisfied" for more than three times within one month, after verification, it is determined as "dissatisfied" national tax cadres, and the "assessment award" of that month will be deducted. Three times in a year was identified as "dissatisfied" cadres, in addition to withholding the assessment award, will also be informed criticism. Anyone who has been rated as "Satisfied" 10 times or more within one month will be awarded the assessment award for that month after verification and publicity.

4. According to the provisions of Article 9 and Article 82 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, tax officials must enforce the law impartially, be loyal to their duties, be honest in performing their duties, be polite to others, provide civilized services, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Anyone who abuses his power and deliberately makes things difficult for taxpayers and withholding agents will be rated as "dissatisfied" cadres in accordance with the regulations, and the assessment award for the month will be withheld. If the circumstances are serious and cause adverse effects, they shall be removed from their posts and given administrative sanctions according to law.

Five, the whole service personnel in handling tax-related matters for taxpayers, because of dereliction of duty, so that taxpayers run many times (more than three trips), causing taxpayers dissatisfaction, depending on the seriousness of the case, deduct the assessment award for the month.

Six, the whole service department responsible person and the contractor, not in accordance with the provisions of the whole service system, obey the work instructions of the whole service shift supervisor, and leave or business trip did not do the authorized agency work in time, resulting in the impact of the normal operation of the whole service work, every time found, deducted the assessment award of the month.

Seven, the whole service personnel shall not quarrel or dispute with the taxpayer for any reason, every time, the assessment award of the month will be withheld, and if the circumstances are serious, it will be informed criticism.

Eight, the whole service personnel in violation of the system problems, incorrigible, in addition to withholding bonuses, depending on the seriousness of the case, were given informed criticism, waiting for a job, until administrative sanctions.

Nine, if this system is in conflict with the relevant provisions of the superior, the provisions of the superior shall prevail.

Ten, this system by the Dongtou County State Taxation Bureau to implement the whole service system leading group is responsible for the interpretation of.

Working rules for all service desk attendants

In order to ensure the smooth development of the whole service work, improve work efficiency and optimize tax service, these working rules are formulated.

1. The personnel on duty in the whole service (acceptance) station are composed of relevant personnel from the collection department and the management department, of which 1 the shift supervisor is the person in charge of the hall. If the shift supervisor and the personnel on duty go out for inspection, study, vacation, etc. On the same day, it should be reported to the leading group for approval one day in advance, and other personnel should be arranged.

Two, the service desk personnel on duty daily leave approved by the supervisor on duty, but all must be on duty during the levy period, at least two people on duty after the levy period.

Three, the personnel on duty should bear in mind that they are public servants of the people, establish the purpose of serving taxpayers wholeheartedly, and be polite, warm and thoughtful.

Four, the personnel on duty should be strictly in accordance with the whole service system and its responsibilities, do dress neatly and dignified. Arrive at the post 10 minutes in advance in the morning, and leave the post after all the affairs are handled in the afternoon. At noon, the staff on duty will take turns to work continuously to provide taxpayers with services such as consultation, escort, agency and appointment. Except for all matters related to tax-related services, you are not allowed to leave the duty post without reason.

Five, the director on duty to assist the shift supervisor is responsible for the supervision and management of the tax service office staff dress, the use of civilized service terms, the first question responsibility system and the implementation of labor discipline. , found violations should be promptly urged to correct.

Six, the personnel on duty should assist the shift supervisor to seriously organize, coordinate, track and supervise the implementation of the whole service system between the relevant responsible departments and the specific contractors, and ensure that all kinds of tax-related affairs are completed within the prescribed time limit. For taxpayers' complaints caused by service problems, or other irregularities discovered by the higher-level ethics supervision department through unannounced visits, in addition to investigating the specific responsible person, depending on the seriousness of the case, the responsibility of the leaders on duty shall be investigated.

Seven, the service desk personnel on duty should conscientiously do a good job of the whole service in accordance with these rules, and must strictly abide by the provisions of the "reward and punishment system for the whole service".

The job responsibilities of the whole service reception staff.

1. Responsible for receiving taxpayer's consultation, leaving messages, accompanying, representing and transmitting information.

Second, be responsible for recording the specific matters that taxpayers need to handle. Those who meet the requirements for immediate processing must be processed immediately. If it cannot be settled immediately, it shall be handled in strict accordance with the relevant provisions of the whole service system and commitment system, and explained patiently.

Three, responsible for the registration, reply, transfer, supervision and feedback of taxpayers' letters and calls.

Four, accept the taxpayer's appointment service, and accept the taxpayer's tax-related matters within the agreed time.

5. Inform relevant tax-related matters in time and provide relevant information free of charge.

Six, seriously implement the system of succession, detailed records on duty diary, handover related information.

Seven, timely report to the shift supervisor in the process of operation or taxpayers reflect the emergency and major problems, and put forward opinions, to provide information for leadership decision-making.

Eight, responsible for filing all kinds of information, complete, clear and properly kept. Responsible for other tasks assigned by the leaders.

Nine, responsible for other work assigned by leaders at all levels.

Full-service long-term responsibility

The shift supervisor of full service is entrusted by the leading group of full service of county bureau, and authorized to exercise the management, coordination and supervision of all aspects of full service. His specific duties are as follows:

1, responsible for handling the daily administrative affairs of the tax hall, coordinating the working relationship between various windows and departments, and ensuring the orderly progress of all aspects of the whole service work.

2, responsible for the tax hall staff dress etiquette, civilized language, labor discipline, environmental order and other aspects of supervision.

3. Accept the instructions of each window and answer relevant questions in time.

4. Be responsible for the regular spot check and supervision of the whole service process, urge the undertaking department and the specific undertaking unit to complete the relevant undertaking matters within a limited time, and be responsible for the follow-up and implementation of the important emergency matters accepted by the whole service desk.

5. Be responsible for the investigation of taxpayers' complaints about the whole service personnel, and do a good job of information feedback in time.

6, timely report to the competent leadership in the specific operation process or major issues reflected by taxpayers, to provide valuable information for leadership decision-making.

7. Establish daily work records, timely summarize the problems existing in the process of handling affairs, and put forward corresponding solutions and improvement measures.

8, responsible for the work assigned by the bureau leaders and other related work.

All-round service system

In order to further strengthen the joint efforts of assistance work, optimize taxpayer services, and create a brand of "credit national tax", this system is formulated in accordance with the spirit of the relevant full-service documents of the provincial and municipal bureaus and the actual work of national tax in our county.

I. Guiding ideology

Starting from optimizing services and facilitating taxpayers, we should constantly improve the functions of the tax service hall and improve the service level, and truly make the tax service hall a position to publicize tax laws, a place to pay taxes according to law, a window to serve the people, and a model of new institutional style, and become a window for the national tax system in Dongtou County to handle various tax-related affairs. Create an intimate and comfortable tax atmosphere for taxpayers and enhance the image of the national tax department in all walks of life.

Second, the work content

(A) open government affairs

In tax service places, tax guidelines, procedures, application materials, handling departments, commitment time limit, supervision methods, service items, charging standards, etc. Through the publicity of bulletin boards and other facilities, we will improve the transparency of taxation, facilitate taxpayers' work, implement the "eight openness" system of various tax-related policies and handling systems, and accept the supervision of taxpayers and all sectors of society.

(2) handle the whole process.

1. Set up an overall service desk in the tax service hall to accept, undertake, reply, track and supervise all tax-related matters assigned by taxpayers.

2. The service desk should set up the post of "shift supervisor". Authorized by the leading group of full service, the shift supervisor is responsible for supervising all aspects of full service, making regular spot checks, coordinating and solving problems involved in full service, and establishing daily work records.

3. The service desk provides five services, namely acceptance service, consultation and publicity service, office delay service, telephone reservation service and on-site service of tax-related affairs, and the staff on duty at the service desk is the first responsible person of the whole service.

4. The whole service staff will accept all kinds of tax-related applications according to different situations, and the personnel on duty will immediately accept, guide or confirm the whole process, determine the specific contractor, track the handling process, and ensure that it is completed within the foreign service commitment period.

5. Establish an enterprise service team. Go to the enterprise regularly every month to publicize the tax law, give financial guidance, pass on tax policies, and pass on the information about the completion of promised projects, so that taxpayers can complete the whole tax payment process in one trip.

Third, the supervision and restriction mechanism.

1, internal supervision. The whole service must determine the specific person in charge, establish the whole service register, complete it within a time limit, and hand over the required work items to the whole service desk. Involving multiple departments, it shall be handed over to the next undertaking department according to the requirements of the Undertaking Handover Form. The whole service personnel shall immediately supervise the whole process of handling tax-related matters and record each link of the process and the handling personnel. The shift supervisor shall inspect and supervise the whole process, inspect at any time, and urge the undertaking department and the handling personnel to settle the case within a limited time.

2. External supervision. We will broaden channels and accept social supervision by setting up telephone numbers, opinions and suggestion boxes for the whole process of supervision and reporting, inviting intermediaries to conduct evaluation, hiring social invited supervisors to carry out regular and irregular return visits, and listening to the opinions and construction of taxpayers or enterprise tax collectors.

3. The specific undertaker found that due to human factors, the illegal verification or exceeding the promised time limit was punished accordingly in accordance with the relevant provisions.

Four, the whole service complaint unit and telephone number

Complaint unit: supervision office

Complaint Tel: 63489204

Five, this system shall come into force as of the date of promulgation.

Attachment: 1 Overall Service System of Dongtou County State Taxation Bureau

Measures for the implementation of the whole service system of Dongtou County State Taxation Bureau.

3. The whole service flow chart

4. Full-service shift supervisor's responsibilities

5. Responsibilities of the whole service reception staff

6. Working rules for the personnel on duty at the whole service desk

7. Full service reward and punishment system

8. Service hall post setting

9. Enterprise-oriented service group service system

10. Comprehensive service contract

1 1. Notice on supervision of whole service matters

12. List of tax-related information of the whole business

13. Full service record book

Implementation measures of the whole service system

In order to thoroughly implement Theory of Three Represents, actively explore an efficient and convenient taxpayer service mechanism, implement the provisions of the provincial, municipal and county governments on optimizing tax service, and further change the work style of cadres around the change of the style of the county party Committee in the past two years, our bureau decided to fully implement the whole service system. In order to ensure the effective implementation of this system, the implementation measures are formulated.

First, the positioning of the whole service.

Full-service refers to a service mechanism that integrates the openness of government affairs, service commitment and the responsibility of first inquiry, provides taxpayers with full-service including acceptance, undertaking and reply in the form of free service, and handles all kinds of tax-related matters for taxpayers according to law, openness, convenience and efficiency within the prescribed time limit, relying on the standardized operation of various functional departments within the national tax authorities.

Second, the guiding ideology of the whole service

Starting from optimizing services and facilitating taxpayers, we will constantly improve the functions of the tax service hall and improve the service level, and truly make the tax service hall a position to publicize tax laws, a place to pay taxes according to law, a window to serve the people and a model of the new system, so as to create a friendly and comfortable tax atmosphere for taxpayers and shape the image of the national tax department in all walks of life.

Third, the goal of full service.

Through the adjustment of the service mechanism, the function of the service hall window will be updated and improved, and the service personnel in the hall window will be adjusted to improve the service quality. While paying attention to internal services, we should pay more attention to external services and truly serve the households. The ultimate goal is to complete the whole tax process by "running once" when the taxpayer's information is complete.

Fourth, the overall service components

(A) all-round internal services

Internal whole-process service consists of four links: openness, unified acceptance, whole-process undertaking and leadership coordination.

1, open the link. In accordance with the unified requirements of the provincial and municipal bureaus, all service acceptance items and processes are announced to the public except for the eight aspects required to be disclosed in the Implementation Opinions on Civilized Taxation in the National Tax System of the Province. In the tax service hall, the names of tax-related projects, materials required for handling projects, handling procedures, commitment time limits and charging standards are announced to taxpayers to further improve the transparency of tax payment.

2. Unified acceptance link. There are five service windows in the tax service hall, one of which is the full-service reception desk, which concentrates the tax-related matters assigned by taxpayers on the full-service service desk, making the service desk a comprehensive service window integrating acceptance and handling, and determining the staff on duty at the service desk as the first responsible person for the full-service service, and accepting or handling all kinds of tax-related matters in a unified way. Taxpayers do not need to find relevant departments and their handlers to handle tax-related matters. They only need to provide relevant materials to the service desk and apply for handling affairs. The person in charge of the whole service will accept the matters handled within the scope of the national tax function. For immediate matters with complete application materials that can be settled on the spot, the person in charge of the whole service will handle them immediately or accompany them, and designate taxpayers to go to the organizer to settle them on the spot; For the commitments with complete application materials that cannot be settled on the spot, the full-time service personnel shall inform the applicant of the rights, obligations and commitment period after accepting the registration, and issue the Acceptance Form for Full-time Service Commitment, and promise to settle the time limit; If the application materials are incomplete, a supplementary list of tax-related information for the whole service will be issued, and it will be accepted after the applicant's materials are complete. Inform the applicant orally (in writing) of the application items that cannot be handled, and explain the reasons; For matters that do not fall within the scope of national tax acceptance, inform the applicant to apply to the relevant units.

3. The whole entrepreneurial process. For tax-related matters that are not accepted immediately, it is confirmed by the shift supervisor that the relevant business department personnel and relevant responsible persons involved in tax-related matters are specific managers. After the responsible person and the specific handler hand over through the internal delivery receipt of the whole service, all the undertaking matters will be delivered according to the collection management process, and the responsible person will follow up the processing process all the time. If it is found that the undertaking department of each link has not completed it within the promised time limit, it should immediately report to the shift supervisor. The shift supervisor shall draft the Notice on Supervision of Whole Service Matters, which shall be issued by the competent leader and sent to the undertaking department for correction within a time limit. Each undertaking department must establish a complete service register and register matters. After the completion of the matters assigned by the taxpayer, the organizer shall reply in time, and the person in charge of the whole process shall review the handling results and inform the taxpayer of the handling results through the reception desk of the whole service. In the process of undertaking and replying, it is necessary to complete the handover procedures and clarify the responsibilities. For tax-related matters that need to be handled by more than two undertaking departments, the last undertaking department should be handed over to the next link immediately after handling, and the handover and signing procedures should be completed to ensure that it is completed within the time limit of foreign service commitment.

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