The channels of tax service are as follows

First, through what channels can taxpayers consult the tax authorities for policies, reflect problems and report tax violations?

1. Taxpayers can consult the tax authorities about tax policies through the following channels: (1) Call the tax service hotline12366; (2) Log on to the website of the tax authorities; (three) consulting the tax service hall of the tax authorities; (4) consulting tax administrators; (5) directly consult the relevant functional departments of the tax authorities. 2. Taxpayers can reflect problems and report tax violations through the following channels: (1) 12366 tax service hotline; (2) The website of the tax authorities; (3) the discipline inspection and supervision department of the tax authorities.

Second, tax knowledge: through which channels can taxpayers get tax free of charge?

At present, taxpayers can obtain tax law knowledge and information free of charge through the website of tax authorities, tax law bulletin and 12366 tax service hotline. In addition, taxpayers can also obtain tax law knowledge and information by going to the tax service hall of tax authorities and consulting tax administrators.

3. Tax knowledge: What channels can taxpayers obtain tax knowledge for free?

According to Article 7 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the tax authorities should widely publicize tax laws and administrative regulations, popularize tax knowledge and provide tax consulting services for taxpayers free of charge. At present, taxpayers can obtain tax law knowledge and information free of charge through the website of tax authorities, subscription to Weibo of tax authorities, official account of WeChat, tax law announcement and 12366 tax service hotline. In addition, taxpayers can obtain tax law knowledge and information by not sending and consulting tax administrators to the tax service office of the tax authorities.

4. What is the main content of tax service?

Tax law publicity is an important part of tax service. Tax authorities widely, timely, accurately and pertinently publicize tax laws, regulations and policies to taxpayers, and popularize tax knowledge. It is an important measure to enhance the whole society's awareness of paying taxes in good faith according to law and improve taxpayers' compliance with tax laws. Two. Tax Consultation It is the duty of tax authorities to provide tax consultation services for taxpayers. The Tax Administration Law clearly stipulates that tax authorities should provide tax consulting services to taxpayers free of charge. Do daily consultation. The tax authorities adhere to the principles of legality, free of charge, accuracy, standardization and convenience, and do a solid job in daily tax consulting services. The staff of the tax service office and the tax administrator are the persons directly responsible for tax consultation and guidance. They are responsible for answering taxpayers' questions face to face, strengthening contact and communication with taxpayers, and providing timely tax counseling. When accepting tax consultation, tax officials should strive to be civilized in language, solemn in manners and speak Mandarin. When answering questions, try to be accurate and timely, and reduce and avoid problems caused by taxpayers' untimely, incomplete or unfamiliar understanding of policies. Tax authorities regularly collect and understand the needs of taxpayers of different scales and types, and actively carry out personalized tax consultation. Three. Tax service Tax service is an important measure taken by tax authorities to facilitate taxpayers to handle tax-related matters accurately and timely and fulfill their tax obligations. The quality and efficiency of tax service is an important criterion to test the satisfaction of taxpayers. The tax authorities have always been committed to helping taxpayers to exercise their rights and fulfill their obligations more conveniently and efficiently by constantly improving their service functions, implementing diversified taxation, optimizing the taxation process and streamlining tax-related information. Optimize the tax process. The tax authorities simplify the complicated tax procedures in actual operation according to law, concentrate on sorting out the tax business processes, and decentralize and move forward the examination and approval authority that can be delegated and the examination and approval items that can be moved forward. Constantly optimize the tax process, and effectively solve the outstanding problems of taxpayers "searching more and running more" and tax authorities "repeatedly searching taxpayers". Strengthen the cooperation between the state and local taxation bureaus, reduce the cost of taxation, improve the efficiency of taxation services, and effectively facilitate taxpayers. Four. Protection of rights and interests It is the legal obligation of tax authorities to respect and protect the rights of taxpayers. In recent years, tax authorities have actively responded to taxpayers' demands, properly resolved tax disputes, earnestly safeguarded taxpayers' legitimate rights and interests, timely met taxpayers' reasonable needs, and created a fair, just and harmonious tax environment for taxpayers. Strengthen the system construction of protecting taxpayers' rights and interests. The tax authorities conscientiously implement the provisions of various tax substantive laws and procedural laws on protecting taxpayers' rights and interests, and actively promote the legal construction of protecting taxpayers' rights and interests. In the process of formulating tax laws, regulations and normative documents, the taxpayer's right to know, participate, express and supervise is effectively guaranteed by soliciting taxpayers' opinions and suggestions. Establish a communication system to safeguard taxpayers' rights and interests, make full use of tax service windows, fixed-point contact systems, third-party surveys and other ways to collect taxpayers' opinions and suggestions on tax management and services, and constantly improve tax service measures. Establish and improve the rapid handling mechanism of taxpayers' opinions and complaints, and strive to give timely feedback to taxpayers. Strengthen the democratic hearing, supervision and evaluation of taxpayers, and fully reflect the rights and interests of taxpayers. V. Credit Management In 2003, State Taxation Administration of The People's Republic of China formulated the "Trial Measures for Tax Credit Rating Management" to comprehensively carry out tax credit rating and promote the construction of tax credit system. Tax credit rating involves taxpayers' compliance with tax laws and acceptance of tax authorities' management, including tax registration, tax declaration, account book voucher management, tax payment and handling of tax violations.

Tax law publicity and tax consultation and guidance are the basic needs of taxpayers and the basic contents of tax service.

The obligation to accommodate tax authorities runs through the whole process of tax collection and management. The object of tax law publicity is the public, and the content of publicity should be extensive and universal, including tax law, tax policy, various tax procedures and tax knowledge. Its role is to subtly enhance the tax awareness of the whole society and improve the taxpayer's consciousness of fulfilling tax obligations according to law. The object of tax consultation and guidance is a specific taxpayer, and its content should be specific and clear. The reply and guidance of tax authorities should be timely, accurate and authoritative, and its role is to directly guide taxpayers to handle tax-related matters and reduce the burden brought by taxpayers who do not understand relevant regulations. Tax declaration and handling tax-related matters are the core contents of tax service. The tax authorities should create and provide necessary conditions, simplify links and procedures, and make taxpayers feel relaxed and happy when performing their obligations. For example, the tax service hall set up by the tax authorities focuses on tax registration, invoice supply and tax-related matters approval. Using the achievements of information and network technology, we will provide taxpayers with diversified declaration methods such as telephone declaration and computer remote declaration, and provide taxpayers, tax authorities, banks and treasury with a "four-in-one" tax payment method through electronic tax payment and bank-tax networking, so that taxpayers can complete tax declaration without leaving home; With the deepening of tax information construction, online tax bureau and mobile tax bureau will be provided in the future, and some tax-related matters of taxpayers can also be handled through the network. Personalized service is a deeper content in tax service. If the tax service is limited to the universal service provided according to the unified service standard, and the special circumstances of different taxpayers are not considered, it will not be conducive to the rational allocation of tax collection and management resources and the monitoring and analysis of tax sources by tax authorities, nor can it meet the special needs of different taxpayers. Therefore, the personalized information of taxpayers should be integrated according to their different tax service needs and dynamically reflected in management. Such as household registration management, classified management, tax credit rating, etc. To provide personalized services for taxpayers. Complaints and feedback results are important contents of tax service. The Outline of Tax Collection and Management proposes that tax authorities should regard tax service as an integral part of administrative law enforcement to satisfy taxpayers. Tax service not only emphasizes the diversity of service forms, but more importantly, it can reflect the quality and effect of service and satisfy taxpayers. If the tax authorities want to know whether taxpayers are satisfied with the tax service and what needs to be improved, they should accept the supervision of taxpayers with an open mind and listen to opinions from all sides. Therefore, we should provide a channel for contact between the two sides. In the process of dealing with the tax authorities, taxpayers can complain and reflect to the tax authorities in time, and the tax authorities will handle and feedback in time to give taxpayers a satisfactory answer.

VI. Measures taken by State Taxation Administration of The People's Republic of China to implement further tax reduction measures and optimize services?

The first is to publicize taxpayers in all directions. Local tax authorities should formulate a special publicity plan for new tax reduction measures, take the initiative to do a good job in publicity and counseling, and strive to achieve full coverage of the policy-applicable objects. In the publicity and counseling, we will highlight the issues that taxpayers care about, such as policy content, handling procedures, and changes in tax returns, and actively push them to taxpayers through official websites, online tax platforms, mobile apps, WeChat, and SMS. At the same time, according to the policy adjustment, timely update the tax policy "QR code". Second, quickly carry out tax personnel training. Local tax authorities should quickly carry out the training of tax personnel, improve the pertinence of the training based on documents such as fiscal and taxation documents and announcements of the State Administration of Taxation, and ensure that tax personnel accurately understand and master the significance, policy provisions and collection and management procedures of this tax reduction measure, and skillfully operate relevant tax systems. Local tax authorities should strengthen the knowledge updating training for the staff of the tax service office and the tax service hotline 12366 to ensure that they learn well, understand thoroughly, speak clearly and do well. Third, accurately implement the guidance for taxpayers. In view of the changes in tax returns brought about by the new tax reduction measures, we will help taxpayers understand and handle them accurately and quickly by recording operation videos and making sample forms, so as to enjoy preferential policies. Local tax authorities should set up counseling groups to strengthen on-site counseling and on-site audit in the tax service hall. It is necessary to organize business backbones to actively go deep into key enterprises, provide on-site counseling for taxpayers, and help taxpayers master the key and essentials of enjoying policies through "one-on-one" and "face-to-face" ways to ensure that preferential policies are fully implemented. Fourthly, improve the consulting quality and efficiency of hotline 12366. In view of the surge of telephone traffic that may be caused by the introduction of new tax reduction measures, local tax authorities should effectively enrich the strength of hotline 12366, increase line deployment, supplement personnel, scientifically arrange shifts, and keep the hotline connection rate at a high level. Strengthen the evaluation of the accuracy of reply and the standardization of service, carry out special business evaluation and quality sampling inspection of tax reduction policies, and strictly control the quality of traffic. Collect and sort out the difficult and hot issues in the implementation of preferential policies, submit them to the business department for research and answer, and maintain them in the 12366 tax knowledge base in time to ensure timely and accurate consultation and answer. V. Rational allocation of resources of the tax service hall Local tax authorities should accurately judge the pressure that policy changes may bring to the tax service hall, make a good response plan in advance, and improve tax efficiency by rationally allocating windows and optimizing staffing. According to the actual situation, set up a preferential fast track in time to improve the efficiency of handling. Local tax authorities can release waiting information to taxpayers in real time through official website, mobile APP, WeChat and other channels, so as to rationally divert taxpayers. Give full play to the advantages of joint taxation of national tax and local tax, co-operation in the same city and co-operation in the province, provide space and time convenience for taxpayers' preferential treatment and tax declaration, and reduce taxpayers' tax cost. Local tax authorities should actively and steadily expand online business functions, gradually realize online filing of new tax reduction measures, and realize diversified multi-channel online taxation, self-service taxation and mobile taxation. Do a good job in the synchronous adjustment and update of all kinds of tax software and the core collection and management software of Golden Tax Phase III to ensure the smooth operation of all kinds of tax systems and realize the smooth and efficient channels of multi-tax sources. Seven. Do a good job of risk warning to taxpayers. In view of the changes in invoice issuance and declaration brought about by this policy adjustment, such as simplifying the VAT rate, expanding the preferential scope of small and micro enterprises, and adding and deducting R&D expenses, local tax authorities should take the initiative to remind taxpayers of possible problems such as inaccurate declaration, irregular issuance and inadequate enjoyment, and actively help solve them; It is necessary to carefully check the electronic logic of the declaration data, prompt taxpayers to correct it in time through technical means, and reduce the tax-related risks of taxpayers. Eight, strictly implement the tax service system. Local tax authorities should strictly implement the tax service system such as first inquiry and responsibility, tax appointment and tax guidance service. , and guide taxpayers to make tax appointments according to the tax habits and business volume of taxpayers within their jurisdiction, and quickly handle taxpayers who come by appointment; For taxpayers who enter the tax service hall and wait for tax payment, actively guide them to handle it themselves. For taxpayers who do not choose to handle it by themselves, make full use of the taxpayer's waiting time to help check the information and let the taxpayer go to the window to handle it smoothly. Nine, actively guide social forces to participate in local tax authorities should actively guide the Federation of Industry and Commerce, tax-related professional service social organizations, industry associations, entrepreneurs associations, volunteers and other social forces to participate in the publicity of new tax reduction measures, and expand the social impact of tax reduction measures. Give full play to the role of tax-related professional service social organizations in tax service, extend the service tentacles from point to point to every taxpayer, and comprehensively improve the publicity and counseling effect. Ten, strengthen the analysis and supervision of the implementation effect of the policy, the tax authorities at all levels should do a good job in the statistics and analysis of the tax reduction effect, and strengthen the supervision and inspection of the implementation. Through special supervision, law enforcement supervision, performance evaluation, etc., we will strengthen the follow-up and accountability of implementation, conduct pressure at all levels, and ensure that preferential tax reduction policies are put in place. The provincial tax authorities shall timely submit the advanced experience and practices in the implementation process to State Taxation Administration of The People's Republic of China.