Beijing Dongcheng District National Tax Bureau Taxation Service Hall

1. Service knowledge of State Taxation Administration of The People's Republic of China and tax bureau.

Service knowledge of national tax office 1. How to do a good job in the service of tax service hall?

1. First of all, we must have a correct attitude. Without a correct attitude, everything is empty talk, an empty talk. The tax service work should take the correct attitude as the center of the program, take the efficient practical action for the people as the radius, and draw a circle praised by the people. Tax service is for taxpayers, for the people, for our great motherland, not for personal interests or to satisfy personal desires. We rely on the masses, for the sake of the masses, establish the mass line ideologically, have the right to serve the people, value the people and benefit the people, and cannot be divorced from the masses, which will breed * * *, bureaucracy, hedonism and extravagance.

2. Secondly, to be proficient in business, if there is no solid professional knowledge to carry out the work, the tax service will become a passive water, a tree without roots, and the tax service department will become an empty shell in name only. At present, it is of great significance to learn the relevant knowledge of "one-window" management of tax business process and thoroughly understand the basic principles, specific operation processes and related matters needing attention of "one-window" management, which is of great significance for deepening the reform of tax collection and management, accelerating the construction of tax information and optimizing tax service.

3. Finally, improve the work details and pursue the quality of service. In the work of tax service, a word, a gesture, an action and a smile may change the direction of things. Therefore, we should start from small things, from the side, from the details, and work together to improve the efficiency of tax service.

2. How to do a good job in the work of the Tax Service Office?

The tax service hall is a tax place that directly handles tax collection and management matters and provides tax payment services for taxpayers. The quality of tax service determines the degree of social recognition of the tax department, and it is the image and window of the tax department.

It is necessary to build the tax service hall into a tax place with centralized tax matters, standardized tax collection and management, administrative services in place, convenient and efficient procedures, and rely on the tax service hall to standardize tax collection behavior, close the relationship between tax collection, reduce the cost of tax collection, promote tax administration according to law, improve the efficiency of tax collection and management, and promote tax growth. I. Problems existing in the current construction of the tax service hall (1) The quality of the staff of the tax service hall needs to be further improved.

The characteristics of the tax service hall, such as strong process, high dependence on data and information, and fast working pace, make the team quality particularly prominent in the tax service hall. At present, the skills of the staff of the tax service hall are uneven, the window department is busy with daily work, and the specific business guidance and training are ineffective, which leads to low tax efficiency.

(2) The procedures for handling tax-related matters are complicated, requiring taxpayers to provide too much information and inefficient tax service. At present, the management mode of target assessment puts too much emphasis on the internal supervision and restriction, power decomposition and procedural norms of tax law enforcement departments, at the expense of the efficiency of tax service, which leads to too complicated approval procedures for tax-related matters such as invoice purchase, tax registration cancellation and invoice issuance, and taxpayers need to travel to and from multiple departments or tax payment windows, which is extremely inconvenient to handle tax-related matters.

For example, invoice management: invoice receiving and purchasing procedures are numerous and inefficient. For every taxpayer who comes to buy an invoice, it is necessary not only to check whether the tax has been paid and whether the invoice is issued correctly, but also to issue a bill for the production cost, collect the production cost, print the invoice purchase book, and receive the invoice within the "double scope". Every taxpayer has to go to the tax service hall to get the invoice every month. In addition, taxpayers who have not reached the threshold receive invoices tax-free, and a large number of taxpayers come to collect invoices, which causes great pressure on the work of the tax service office internally and causes invoice lending, reselling and taxation externally.

(3) The work enthusiasm is not high, and the work risk coefficient is high. According to the annual work intention questionnaire, more than 95% people are unwilling to work in tax agency, mainly because of the following points: 1. This job is labor-intensive, especially during the tax period, when they sit in their seats at work, they don't even have a chance to drink water.

2. The nature of work is boring and monotonous. 3. Work pressure is high.

The tax service hall is the window of the unit. Units and superiors have many inspections, many assessments, high requirements, high probability of accountability, great pressure on the staff of the tax service office, and difficult ideological and political work. Most people think that if you learn more and do more, you won't fail. Do more and make more mistakes, and do less and make fewer mistakes. If you can't do it well, your efforts will be thankless.

There are many grievances at work. The tax service hall faces all kinds of taxpayers every day, with different qualities, and the phenomenon of not understanding and not cooperating occurs from time to time. In addition, most tax collectors are women, which requires them to bear greater pressure.

5. Asymmetric responsibilities, rights and interests. Lobby tax business is heavy, responsibility is heavy, on-the-job management is strict, tax service standard is high, and the overall quality of tax personnel is relatively high, but the treatment is relatively low, and there is no effective incentive means, which makes some tax cadres unwilling to work in the tax service hall or have low enthusiasm, which makes it difficult to retain talents and affects tax efficiency and service quality.

(D) organizational positioning is not clear. The tax collection service unit (called tax service unit) is an independent internal organization of the county bureau in terms of institutional setup. However, the business nature of the tax service department determines that almost every business it accepts cannot be completed independently, and it must be coordinated with various departments. No matter which link, it will eventually be reflected from the tax service department, so the leaders will blindly move forward (such as the approval of tax reduction and exemption). Sometimes, in order to handle the front desk business smoothly, the staff of the tax service office will spend a lot of time coordinating with various departments.

Two. Suggestions on doing a good job in the tax service office (1) focus on improving the overall quality of the staff of the tax service office. The first is to strengthen business training.

Improve the long-term planning and implementation plan of tax service personnel training, organize tax service personnel to carry out various business skills training in a planned way every year, organize on-the-job training, and strengthen the training of tax service personnel at different levels. It is necessary to organize the staff of the tax service hall to visit and study in a planned way, expand the service vision, enhance the service efficiency and local tax image, strengthen the concept of lifelong learning, persist in applying what they have learned, master the knowledge of tax-related business, operate computer software accurately, and improve the ability to do a good job in the tax service hall through regular job training and skill competitions.

Through a variety of ways to educate tax service personnel in professional ethics, so that they can firmly establish the service concept of "civilization, efficiency, honesty and standardization", regard service as an organic part of law enforcement management, adhere to law enforcement management in service, improve the initiative and consciousness of serving taxpayers, and do a good job in taxpayer service in good faith. The second is to strengthen the education of clean government.

The staff of the tax service office bear important job responsibilities, but they also have different tax enforcement powers. We must strengthen our awareness of occupational risks and post risks, and be honest and self-disciplined. Strengthen the supervision and restriction of key parts and key links, manage affairs and people with system management power, and resolutely put an end to the phenomenon of "eating and getting cards". It is not good to do things without doing things, but it is good to do things indiscriminately.

(2) Establish and improve the coordination mechanism of the three tasks. First, establish attendance mechanism, implement "duty system of tax service hall", implement uninterrupted working system and open "all-weather" window.

The second is to establish a supervision mechanism and set up a full-time assessment post, which is held by cadres who are proficient in tax business, have strong principles and can strictly enforce discipline. According to the results of field visits and questionnaires, the assessment post supervises the service attitude, level, efficiency, style, environment of the tax service hall and the handover of tax personnel on duty, and informs the assessment on a monthly basis, rewarding the excellent and punishing the poor.

The third is to establish a coordination mechanism, hold regular coordination meetings for the problems in the process of tax service, study solutions in time, and create a good external environment for "one window" service. (3) Change the concept and strengthen the tax service hall as a whole.

3. How to improve the service efficiency of the Tax Service Office?

There are some problems in the current tax-related services of the Tax Service Office, which are mainly manifested in: (1) The tax line of the Tax Service Office is crowded and inefficient (1). In the communication with taxpayers, we know that taxpayers want less tax procedures, higher work efficiency, shorter tax time and lower tax cost.

In this regard, tax authorities at all levels have made active efforts and explorations, such as vigorously promoting the management of pre-existing accounts of self-employed, self-declaration by enterprises online, issuing freight invoices by intermediaries, and building an "online tax bureau". These measures have indeed alleviated the work pressure of the tax service office and eased the contradiction of collection and payment; However, it is undeniable that the phenomenon of taxpayers queuing for tax-related matters still occurs from time to time during the collection period, because conflicts caused by service efficiency and slow network speed occur from time to time, which affects the overall image of the tax service office. (2) The window of the current tax service hall is provided with a comprehensive service post, a tax declaration and billing post, an invoice management post and a tax registration post.

The work in each period is uneven, with one person and one post interlocking. Problems in any link will lead to such tax-related matters not being settled in time, which will affect the work efficiency of the whole tax service hall. Taxpayers still have to queue up for tax-related matters, which inevitably leads to long queues at the window.

Tax authorities at all levels should take the reasonable needs of taxpayers as the starting point, and consider more from the perspective of taxpayers, optimize tax procedures, improve service efficiency, and strengthen the quality of tax personnel. (II) Work and Psychological Stress of Tax Service Office Staff (1) In the work of Tax Service Office, most of them are simple and repetitive mechanical work with long duration and heavy workload. Occupational diseases such as eye diseases, cervical vertebrae and lumbar vertebrae seriously affect the health of employees. After a long time, sometimes it is easy to produce fatigue, boredom and negative emotions, which may reduce work efficiency to a certain extent. It is difficult to keep working enthusiasm for a long time, and the concentration and sensitivity of finding problems in the process of work will gradually decrease.

(2) The Tax Service Office is a window unit, which has a lot of inspection, evaluation, requirements and supervision, a high probability of accountability, much knowledge, much operation, heavy workload and many problems. Most cadres and workers are always in a state of high tension, and the strong work pressure makes them unwilling to engage in this work. Every time there is a rotation, the tax officials in other departments say how difficult their work is, but once they are asked to work in the lobby, no one wants to go to the lobby.

This may bring great ideological and mental pressure to the staff of the tax office. In order to solve the problem of insufficient human resources in the lobby, the local tax authorities use external personnel to replace informal cadres. (3) Tax service personnel have insufficient business knowledge.

Affected by the single work of the tax service hall, the staff in the hall are very busy after work. I am just busy with daily tax service every day, lacking business learning opportunities.

There is little contact with new policies and regulations, and it is difficult for some staff to study by themselves quietly under special working environment. They are not afraid of the heavy workload, but deeply feel that the work is monotonous, and their youth seems to be stagnant in the simple and repetitive mechanical labor day after day, and they are a little helpless inside. Second, suggestions for improvement (1) Optimize the tax collection process and reorganize the window function (1) The current tax collection and management software workflow pays attention to internal supervision and control, power decomposition and procedural standardization, and fully considers the needs of law enforcement responsibility monitoring. Many businesses are scattered in multiple departments and positions, and the process is cumbersome; In the details of business handling, the personnel's sense of responsibility is strong and weak, the operation level is high and low, and the working ability is good and bad. Due to inaccurate data entry, untimely approval and operation of documents, tax efficiency is reduced, and taxpayers are easily dissatisfied.

At the same time, there are multiple management and cross management, which leads to unclear responsibilities and loopholes in management. It is suggested that the service of tax service hall should be organically combined with law enforcement.

For example, collection: it can be divided into service posts and management posts; Or management posts intervene to effectively solve the problems of disjointed collection and management and poor information transmission, effectively solve the business that is prone to buck passing and unclear division of labor, improve work efficiency and improve the quality of tax service. (2) Establishing the organic connection of various posts can integrate window resources, realize the functions of "multi-function in one window" and "multi-function in one window", truly implement the overall requirements of "window acceptance, internal circulation, time-limited completion and window delivery" in State Taxation Administration of The People's Republic of China, and enable taxpayers to complete the required tax-related matters in one window as much as possible. When the collection period is busy, you can add windows, and when you are free, you can merge them, so that the staff in the hall can be freed from the real sense.

Cultivate multi-functional talents with one post, one specialty and many functions, improve the comprehensive service ability, ensure the efficient operation of the work, and effectively alleviate the queuing problem caused by the unbalanced business volume at the window. (II) Actively explore and strengthen the tax guide system With the acceleration of the process of tax informationization, tax policies, collection and management methods and the handling of tax-related matters often change. If tax propaganda and tax guidance cannot be carried out simultaneously, it will inevitably lead to contradictions in tax collection and management.

It is necessary to organically combine tax collection and management departments, mobilize all available forces, and establish a responsible business backbone team to guide tax collection during the tax collection period. On the one hand, it relieves the pressure in the lobby, on the other hand, it allows tax cadres in other positions to participate, which is closer to taxpayers and makes the service work to a new level. (3) strengthen the incentive mechanism, fully mobilize the enthusiasm of staff, establish an incentive mechanism according to the actual situation and work needs, and give preferential treatment to the staff of the tax service office in terms of education and training, cadre exchange and welfare treatment. For example, giving priority to providing training opportunities for the staff in the lobby, giving priority to selecting posts for the staff in the tax service office for rotation exchange, and significantly improving various allowances and other welfare benefits.

In this way, on the one hand, it can inspire other departments to work in the front line, and on the other hand, it can effectively stimulate the enthusiasm and initiative of the staff in the hall. (4) Strengthen the leadership and supervision system, establish and implement the "Director Reception Day" system, and cooperate with the coordination and contact system (1). The monthly collection period is one day, and the members of the leading group rotate in the tax service hall.

4. What materials do taxpayers need to file tax returns at the tax service window?

Taxpayers who go to the tax payment window of the tax service hall must hold relevant materials, including: (1) the original and photocopy of the owner's identity certificate.

1, for mainland residents, provide the Mainland's Resident Identity Card (including residence and temporary residence permit) or Household Registration Book or military (including armed police) identification; 2, Hongkong, Macao Special Administrative Region and Taiwan Province Province residents, provide proof of identity and residence. 3, foreigners, provide proof of identity and residence.

4. Organization, providing the original Organization Code Certificate (2) and a copy of the vehicle price certificate. 1. For vehicles purchased in China, provide a unified invoice for motor vehicle sales (copy of invoice and copy of tax return) or a valid certificate.

2. For vehicles imported for self-use, provide a special payment letter for customs duties, a special payment letter for paying consumption tax on behalf of the customs or a customs tax exemption certificate (3) Vehicle certificate and a copy. 1. For domestic vehicles, provide the factory certificate of the whole vehicle.

2. For imported vehicles, provide the Certificate of Import of Goods by People's Republic of China (PRC) Customs or the Notice of Entry (Exit) Permit of Vehicles under the Supervision of People's Republic of China (PRC) Customs or the Confiscation Certificate of Smuggling Cars and Motorcycles (4) Inspection of imported used cars, vehicles damaged due to force majeure, vehicles in stock for more than 3 years, and vehicles driving more than 80,000 kilometers.