How to change the concept of tax service

Tax service refers to the service items and measures provided by the tax authorities in accordance with the provisions of tax laws and administrative regulations in the process of taxpayers fulfilling their tax obligations and exercising their rights according to law. Providing taxpayers with high-quality, efficient and convenient services is the requirement of the Tax Administration Law for tax authorities, the important content of administrative law enforcement of tax authorities, the concrete embodiment of tax authorities' in-depth study and practice of Scientific Outlook on Development, and the important content of building a harmonious national tax and serving the scientific development under the new situation. It can be said that tax service is a manifestation and concrete practice of spiritual civilization construction of tax authorities, which plays a vital role in strengthening the construction of industry style and establishing a good image of the department.

With the continuous development of economy and society, taxpayers' demand for tax service is more intense. Optimizing tax service has become the hot spot and focus of tax collection and management. How to further optimize tax service and improve service quality and level is a realistic problem that we should study and solve.

First, change the concept and enhance the awareness of tax service. Tax service is an important part for tax authorities to perform public service functions. Grass-roots tax authorities should change their concepts, improve their service methods, enrich their service contents, and establish a modern service consciousness of serving economic development and taxpayers. First, the concept of tax management has changed from supervision to management services. We should establish a new concept of public administration, incorporate "presumption of innocence" into tax enforcement, and realize the transformation from "supervision and crackdown" to "management service". In the past, taxpayers were regarded as tax evaders, and heavy penalties were strictly prevented everywhere, which became a cost-benefit analysis of tax payment behavior. By providing quality service, the tax payment cost is reduced, the tax payment compliance is improved, and a good relationship of mutual trust is established. Second, the relationship between tax collection and management has changed from meeting the needs of tax collection and management to meeting the needs of tax payment. It is necessary to strengthen empathy, fully realize that the implementation of tax service is also a means to cultivate personal awareness of paying taxes according to law, take the needs of taxpayers as the starting point and the end result, think about what taxpayers think and what taxpayers are anxious about, consider and study from the perspective of taxpayers, and provide convenient, fast and high-quality services for taxpayers. Third, the service content has changed from image service to actual service. According to the service concept, taking the tax demand as the first signal, we should think and explore new methods, new ways and new means of service work. Taking satisfaction as the first criterion to test the effect, based on the principles of science, simplification and high efficiency, we can reduce the tax payment cost, prevent the service from becoming superficial and formal, and truly provide the services that taxpayers need. Fourth, the service subject has changed from window service to full service. Formulate service norms and mechanisms as soon as possible to facilitate quantitative assessment, form a full-service, full-process service, and finally integrate into cultural concepts and become spontaneous behavior.

Two, broaden the channels to further improve the quality of tax service. The first is to innovate service methods. Relying on information construction, we will provide taxpayers with multi-channel and diversified declaration methods, optimize processes, simplify procedures, merge links and shorten time limits. Introduce personalized service, first question responsibility system, service commitment, appointment, reminder and green channel. Strengthen the construction of service hall. The hardware is convenient and humanized; In terms of software, the service system is unified, and the tax process, civilized terms and slogans are changed from one to many to one. The second is tax disclosure. The implementation of the "sunshine tax" system, the implementation of tax disclosure, supervision of management services, public policies, responsibilities, procedures, standards, amount, punishment, work system, integrity discipline, interview evaluation, democratic appraisal and so on. It should also be made public, which is conducive to the establishment of a harmonious tax collection relationship. The third is to carry out tax publicity. Persistently do a good job in popularizing the law, constantly broaden the breadth, intensity, depth and angle of tax law propaganda, unblock consultation channels, strengthen the carrier construction of tax law propaganda, and continuously deepen the function of 12366 service hotline, so that the tax law is deeply rooted in the hearts of the people and everyone knows, learns and uses the law; The fourth is to advocate honesty and harmonious tax payment. Carry out integrity education, professional ethics education, and the construction of integrity institutions, educate taxpayers to "pay taxes in good faith", improve the incentive mechanism, improve the credit rating system, and improve tax compliance. The fifth is to implement the tax policy. Earnestly implement preferential tax policies, support and support economic development, and implement the legal relief system. Through the hotline, it accepts reports and complaints about illegal acts of tax officials, safeguards the legitimate rights and interests of taxpayers, and creates a fair tax environment.

Three, improve measures, and strive to improve the level of tax service. Tax service is a systematic project, which is related to all aspects of tax work. It is necessary to sum up experience in a timely manner, foster strengths and avoid weaknesses, boldly practice, and strive to improve the service level to fully meet the tax needs of taxpayers. First, we must uphold the rule of law. Insisting on administering taxes according to law is the premise of doing a good job in tax service. We should correctly handle the relationship between law enforcement and service, service and management, insist on paying equal attention to tax collection and management and optimizing service, and standardize and strictly enforce the law is the best service. The second is to improve the quality of the team. High-quality team is the foundation of tax collection and service optimization. Establish a learning organization, strengthen training, implement law enforcement responsibility system and fault investigation system, introduce competition mechanism, enhance the sense of responsibility and enterprising consciousness of tax cadres, and build a high-quality national tax team with strict law enforcement, efficient service and first-class style. The third is to improve the institutional system. Establish a tax service responsibility system, improve the service commitment, announcement, consultation, service evaluation and other systems, and constantly standardize. Improve the information sharing system and deepen comprehensive tax administration. Strengthen performance evaluation, service supervision, improve assessment, and ensure that all work is implemented. The fourth is to strengthen the construction of tax information. Strengthening the construction of tax information is an effective way to optimize service and improve service level. Training to enhance application ability, strengthen hardware and network construction, improve the practical application effect of existing software functions, and provide taxpayers with efficient, standardized, transparent and high-quality services in all directions.