How to strengthen tax collection and administration

Tax service is an important foundation and link in tax collection and administration. How to further improve tax services is the top priority of the current work of the National Taxation Department. In recent years, our city's national tax collection and administration department has coordinated and cooperated with the tax service department of the bureau to reduce unnecessary tax burdens on taxpayers. At the same time, it has focused on taxpayers, with the goal of improving tax law compliance, and with the tax process as the guide. Fully rely on information technology to improve tax services, effectively safeguard the legitimate rights and interests of taxpayers, build a harmonious tax collection relationship, standardize law enforcement, reduce costs, facilitate tax processing, and continuously improve the quality and efficiency of tax collection and administration. Exploration, but despite this, it is still far from meeting the needs of the development of the new situation and the needs of taxpayers. To this end, this article mainly talks about my superficial opinions on how to further strengthen tax collection and administration and improve the quality of tax services.

1. Current problems in tax collection, administration and tax services

(1) Weak collection and administration force, resulting in insufficient service. In recent years, in order to adapt to the current situation, our city's national taxation department has significantly streamlined its township branches. By streamlining the organization, the grassroots branches have changed from the past administrative divisions to the current economic divisions. Although a large amount of human resources and office expenses have been saved, from the perspective of management and taxpayer services, the intensity of monitoring has been greatly reduced. Because tax administrators are busy with trivial and complicated daily affairs management, they have no energy to conduct in-depth inspections of taxpayers. level of investigation, understanding and publicity and guidance, the number of daily inspections by tax administrators is far lower than before, and they know very little about the problems encountered by taxpayers in the process of tax collection and production and operation, which affects management and service efficiency and restricts Tax administration and service quality.

(2) Outdated management methods affect the effectiveness of tax services. Judging from the actual situation, the current tax informatization construction in our city is still in its infancy, and tax collection and administration is still in the process of transforming from traditional means to informatization, programming, and scientificization. Information transmission, feedback, and sharing are still in the process of transformation. The speed and degree are low, tax collection and administration still rely on paper-based manual work, and the collection and administration method has not fundamentally broken away from the "extensive" and "crowd tactics". There are still many inconveniences for taxpayers when applying for certificates, especially when applying for general taxpayers, which not only affects the efficiency of tax authorities, but also dampens the enthusiasm of taxpayers.

(3) There is a lack of evaluation system and the service work is just a formality. The tax administrator system clearly stipulates that grassroots tax authorities must strengthen the performance assessment of tax administrators. Providing high-quality tax services to taxpayers is a very important task. We must make the assessment of tax service work more detailed. , every tax service work must have specific indicators, and through a strict assessment system, the assessment must be done to the matter, the unit, and the person. It cannot just stay in words or paper. Through the assessment, every leader and tax administrator should really take it to heart and implement it in action, so as to achieve equal emphasis on the assessment of "income" and the assessment of "service".

2. Effective ways to strengthen tax collection and administration and improve the quality of tax services

(1) Optimize functions and improve the service system

In accordance with the principle of making full use of people's talents and relying on personnel, According to the jurisdiction area, number of households, tax source scale and staffing, tax administrators will be assigned posts and staffing to achieve classified management and give full play to the advantages and potential of talents. Detail the job functions, formulate unified work standards, behavioral rules and standardized business processes, promote the standardization of tax management, provide taxpayers with high-quality tax services, and play a good guarantee role in the mechanism. Strengthen education and training on tax business and tax services. According to the requirements of the new era, business skills and comprehensive quality training are carried out for tax administrators. While focusing on improving the accounting level, data analysis capabilities and relevant knowledge mastery of tax administrators, the relevant requirements for serving taxpayers are focused on explaining so that they can Every tax collector has some basic service knowledge.

(2) Simplify the process links and standardize tax declarations

First, simplify the tax handling links and standardize tax-related documents. For those that have been included in CTAIS and can be directly reviewed and approved online, the review and approval of paper documents will be cancelled.

The second is to coordinate and arrange tax investigations and daily inspections. Avoid duplicate arrangements of surveys and inspections with the same content by multiple parties. For example, tax-related investigation matters such as tax registration, tax category identification, tax exemption qualification identification, general taxpayer qualification identification, etc. will be settled and investigated in one go. For tax assessment, a comprehensive assessment should be carried out for each tax type declared and paid by the taxpayer. The national and local tax assessments are jointly conducted once a year to avoid multiple accounts and multiple assessments. The third is to standardize declarations. Standardize the management of taxpayers' tax-related information. For various basic information that has been collected in the CTAIS system in accordance with the "one-household" electronic file management requirements, taxpayers shall not be required to pay taxes when handling various tax-related matters such as registration, identification, declaration, and approval. Tax authorities shall not require taxpayers to repeatedly submit financial accounting statements and tax-related information when conducting tax analysis, tax burden investigation and other work. For taxpayers who have chosen electronic filing for a long time to submit tax-related materials and whose data quality is relatively high, the time limit for submitting paper materials can be determined. For example, paper declaration materials for value-added tax and consumption tax are submitted annually, quarterly (monthly) corporate income tax prepayment declarations are submitted electronically, and annual declarations are submitted electronically and paper materials are submitted.

(3) Innovate collection and management methods to improve service efficiency

First, strengthen departmental collaboration. On the basis of jointly handling tax registration, the national and local tax authorities jointly assess tax credit ratings and jointly carry out tax inspections and tax investigations. It is necessary to implement the national and local tax liaison conference system and strengthen information communication. Strengthen analysis and comparison to ensure the authenticity, accuracy and completeness of data, truly realize the sharing of information, and improve service quality and efficiency. At the same time, communication and cooperation with industry and commerce, finance, finance, statistics and other departments should be strengthened. Vigorously carry out external information exchange and improve the quality of information collection. Gradually realize networking, implement full sharing of resources, and form social synergy, which will help to detect problems in advance and plug collection and management loopholes.

The second is to integrate information service platforms. Optimize the service functions of the tax website, actively promote online declarations, online downloads of tax forms and other service measures, and provide online inquiries on invoice authenticity identification, prize invoices and other service matters. Actively use text messages to carry out tax-related matters such as reminders, declaration reminders, and tax notifications.

The third is to improve the functions of collection and management software. Accelerate the promotion of the development and application of tax administrator platforms and other systems, enhance the query, monitoring, analysis, and evaluation functions of tax collection and management software, and help tax administrators more efficiently carry out a large number of daily tasks including household registration management, tax assessment, tax inspection, data analysis, etc. work to achieve comprehensive and effective supervision and management of tax collection and administration by tax authorities at all levels.

The fourth is to establish a positive interaction mechanism. Collection, management, and inspection should further establish a positive interactive mechanism in tax economic analysis, tax assessment, tax source monitoring, and tax audit work, so that the various work links can be connected more smoothly, and better play the role of "investigation to promote management, and management to assist". The combined effect of "check".

The fifth is to insist on open taxation. Improve disclosure procedures, expand disclosure content, standardize disclosure forms, and strengthen supervision and restrictions. According to the taxpayer's tax handling process, clarify the categories, implementation basis, disclosure form, disclosure scope, disclosure time and undertaking department of tax-related matters; do a good job in tax credit rating assessment, clarify standards, improve systems, and improve mechanisms. State and local tax authorities must make strict assessments to ensure the objectivity, accuracy, and fairness of assessments. Make full use of the assessment results and actively promote classified management and services.

(4) Establish an assessment mechanism to implement service effects

First, we must strengthen assessment and supervision. Establish a tax service responsibility system, an assessment system and a reward and punishment system, and adhere to the "three combinations", that is, the combination of qualitative assessment and quantitative assessment, the combination of regular assessment and daily assessment, and the combination of internal assessment and social evaluation.

The second is to carry out social evaluation. First, a "service evaluator" must be set up in the tax service hall, so that taxpayers can evaluate the specific service behaviors of tax personnel on site. Second, evaluation and supervision must be carried out in the form of questionnaire surveys, tax-enterprise symposiums, and regular return visits to taxpayers. ?

Third, strict accountability must be pursued. Ensure that the division of labor is clear, responsibilities are assigned to people, and measures are in place. Hard work is rewarded and laziness is punished, and excellence is rewarded and poor performance is punished.

Tax service work is an important task deployed by the national tax department based on the current actual tax collection and administration work. It is a long-term project. The author believes that we can only change our concepts and be "people-oriented", strive to broaden our thinking, conduct in-depth investigations and research, take various effective measures, serve taxpayers wholeheartedly, and promote the continuous improvement of tax service quality by continuously improving the tax collection and management mechanism.