Keywords: tax service; There is a problem; Suggested measures
First, the main problems existing in the current tax service work of local tax authorities at the grass-roots level
At present, although some progress has been made and a series of innovative practices have been carried out in the tax service of grass-roots local tax authorities in various parts of China, there are still some problems in the service concept, tax service system, evaluation mechanism and team quality.
(A) the concept of tax service needs to be improved. At present, although tax officials have generally realized the necessity of tax service and can show a certain sense of service in their daily tax collection and management, the concept of tax service is still relatively backward, and they don't know enough about how to improve service level, deepen service level, expand service channels and scope, correctly handle the relationship between law enforcement and service, and can't combine tax service with tax management well. In the work, the tax service is out of touch with management, inspection, legal system and implementation, and the personalized service required by taxpayers in multiple levels and directions has not been strengthened, lacking the concept of big service and full service.
(B) the tax service system is not perfect. First, the service standards are not detailed and quantified enough. When defining and setting up tax service, only the service responsibilities of some posts are defined in general, and the specific indicators to be achieved in terms of time, quality and objectives are not clear, which affects the effectiveness of tax service. Second, the scope of tax services is relatively narrow. At present, the tax payment service is still limited to the service for specific taxpayers, and the lack of tax payment service should provide a higher level service for enterprise development and all-round economic and social development.
(C) the tax service evaluation mechanism is not reasonable enough. At present, the assessment methods of tax service mainly include unannounced visits, service assessors and year-end assessment. And there is no independent formation of a relatively complete and quantifiable assessment system and mechanism, and there is no necessary reward and punishment measures. The supervision and incentive mechanism is not perfect, and the means of supervision and restriction are not perfect, so it is difficult to improve the quality of tax service qualitatively.
(four) the quality of the tax service team does not adapt to the tax service work. At present, the ranks of local tax cadres are generally aging, and the rotation cannot be updated in time due to the limitation of establishment, which makes it difficult for some existing cadres to cope with the complicated and changeable tax policies and the rapid development of information technology. Due to the incomplete grasp of tax policy and low technical operation level, the implementation of tax and fee policy is not in place, the service efficiency is low, and the legitimate rights and interests of taxpayers cannot be effectively safeguarded.
Two, some suggestions and measures to optimize the tax service of local tax authorities at the grass-roots level
Doing a good job in tax service is the key to guide taxpayers to pay taxes in good faith according to law, and it is also the basis to create a harmonious relationship between tax collection and payment. Only by constantly optimizing tax payment services can grass-roots local tax departments continuously exceed taxpayers' expectations and further strengthen tax collection and management.
(1) Optimize the organizational structure of tax service. At present, the main place where grass-roots tax authorities provide tax services is the tax service hall, which provides taxpayers with various services from tax registration, tax declaration, receipt and purchase of invoices to policy consultation. In the near future, the tax service hall is still the main channel of tax service. But in the long run, with the gradual establishment of modern tax management mode, it is an inevitable trend in the future that tax service will be completely separated from tax management and become a professional independent series, and this professional series includes independent specialized institutions.
(two) to strengthen the tax service process reengineering. Formulate a scientific process, reduce the intermediate links of taxpayers' tax collection, clarify the business scope, standardize tax collection procedures, reduce tax collection links, and implement process reengineering. At the same time, the tax authorities should closely integrate on the basis of optimizing services, and the information transmission between the tax collection and inspection links should be unimpeded, so that the service needs of taxpayers found in the tax collection and management posts can be transmitted to the management posts in time, and the service needs of taxpayers found in daily management can be transmitted to the tax collection and inspection links in time; According to the requirements of the reform of administrative examination and approval system, under the premise of not violating tax laws and regulations, we should find the best combination of legalization and efficiency, simplify the examination and approval procedures and improve the examination and approval efficiency.
(3) Pay equal attention to various forms and promote the innovation of tax service means. Grassroots tax departments should adhere to the taxpayer as the center, effectively protect the legitimate rights and interests of taxpayers, improve the quality and efficiency of tax service, innovate service methods and means, and enhance the function of tax service methods.
First, respect the initiative of grassroots tax payment services and strive to achieve new tax payment services. Integrate state, local tax and industry and commerce to carry out the whole business in the same service hall, which is convenient for taxpayers to handle tax-related matters quickly, realize industrial and commercial tax registration, and reduce the difficulty and cost of taxpayers' tax payment.
The second is to integrate the functions of tax hall windows, so that each window can handle all tax-related matters, reduce the waiting time of taxpayers, and balance the workload of tax hall staff.
Third, establish a taxpayer rights protection system to safeguard the legitimate rights and interests of taxpayers. Publicize the law enforcement basis, procedures, documents, responsibilities and punishment results of tax authorities to the public, and ensure that taxpayers fully understand the smooth channels for safeguarding rights.
Fourth, improve the online tax payment system, further consolidate and enhance the functions of the online tax payment system, pay attention to expanding the functions of electronic interaction, website consultation, electronic tax payment, telephone service, agency, etc., and build it into a unified electronic tax payment service platform with service as the mainstay and supervision as the supplement.