Why should the tax service be strengthened, and what does the tax service of the tax department do

In order to better manage tax sources, it is necessary to strengthen tax payment services.

Taxation reflects different economic relations and class attributes in different social systems and in different countries. A socialist society is a production relationship based on public ownership of the means of production, and a relationship of equality, mutual assistance and cooperation formed between members of society on the basis of the same fundamental interests. Therefore, the nature of socialist taxation is to "take it from the people and use it for the people."

The "taking from the people" of socialist taxation reflects that socialist taxation is a correct combination of the local interests of laborers and the overall interests, immediate interests and long-term interests in the distribution of national income, and is a form of necessary deduction to meet the common needs of the whole society.

The "use for the people" of socialist taxation reflects the part of the social product or national income represented by taxation, which is jointly owned by the whole society and serves the interests of all working people.

The tax payment service of the tax bureau is the general name of the comprehensive, standardized, convenient and economical service measures provided by the tax authorities for taxpayers, and its tax payment services include:

1. Carry out tax law publicity and provide tax consultation and counseling;

2. Provide convenient conditions for tax declaration and tax-related matters;

3. Provide personalized services for the different tax needs of taxpayers;

4. Handle taxpayers' complaints in a timely manner and feedback the results in a timely manner.

Provide instructions for filling in the tax **, tax process instructions, etc.

Tax collection and administration is the BAI tax authority according to the relevant taxes.

The provisions of the DU Law are the general term for the implementation of activities such as management, DAO collection, and inspection of tax collection. Answer.

Tax service is a general term for the tax authorities to provide standardized, comprehensive, convenient and economical service measures for taxpayers in the process of fulfilling their tax obligations in accordance with the provisions of tax laws and administrative regulations.

While granting tax authorities the right to exercise tax collection and administration, the Tax Collection and Administration Law also sets out clear requirements for tax payment services as an important obligation of tax authorities. Therefore, both tax service and tax collection and management are the statutory duties of the tax authorities, and both tax authorities and tax personnel have the responsibility to do a good job in tax payment services and tax collection and management.

2. Problems existing in the current tax payment service.

First, the sense of active service is not strong enough, the service mode needs to be further innovated, and the service level needs to be further improved. Heavy management, light service, ignoring the legitimate rights of taxpayers phenomenon still exists, under the conditions of China's planned economy, and the tax authorities on the taxpayers' growing demand for tax services often lack due attention and respect, the tax authorities to manage themselves, forget the purpose, the absence of service roles, taxpayers in the tax authorities under the long-term supervision of the high-pressure situation, has been in a relatively weak position, and even have a strong sense of resistance, passive performance of tax obligations. They are not very clear about their rights and interests, and it is impossible to put forward the requirements for tax services, civilized and efficient tax services are out of reach, and the demand for tax services is generally in a suppressed latent state.

Second, tax personnel are indifferent to tax service, and some think that tax service is an ancillary work to complete the tax task, which can be grasped or not; Some believe that the emphasis on tax payment services will inevitably weaken management and affect law enforcement; Some even believe that at this stage, the overall tax awareness of taxpayers is not strong, and it is impossible to improve tax compliance by providing tax payment services, so the work attitude is blunt, the method is simple, and the style is floating.

Third, the tax service behavior has not been fully integrated into the collection and management work, even when it comes to service, it is often regarded as a matter of the collection hall and window, only linked to the professional ethics and spiritual civilization categories such as civilized courtesy and smiling service, and the taxpayers have a strong reaction to the complex procedures, too many links, low tax efficiency, insufficient research on the deep-seated problems such as excessive tax payment costs, and the phenomenon that tax payment services are free from the collection and management work is more common in the grassroots tax authorities.

Fourth, the arbitrariness of law enforcement caused by the low quality of the cadre contingent has damaged the image of tax payment service. Some state taxation law enforcement personnel do not have a high level of political and ideological awareness, low legal quality, imperfect professional standards, and misunderstanding and misinterpretation of tax laws and regulations. In the specific law enforcement process, "emphasis on substantive law and light on procedural law".

The existence of these problems has seriously damaged the image and quality of tax service work. It is the comprehensive quality of cadres that needs to be improved urgently. A small number of cadres are satisfied with the status quo, do not seek progress, pursue enjoyment, and covet comfort; The knowledge structure is outdated and cannot meet the diversified and in-depth service needs of taxpayers; The phenomena of incorruptible taxation, unfair law enforcement, arbitrary use of free cultivation rights, eating, taking, carding, and demanding from taxpayers still occur from time to time.

Fifth, the slowness of informatization construction has weakened the improvement of the quality of tax payment services. The tax service work is still in the initial stage, and does not use advanced network technology to provide taxpayers with a variety of fast, efficient and low-cost tax payment services such as electronic declaration, online consultation, electronic approval, and card payment. Therefore, publicity efforts need to be increased, and taxpayers' awareness of paying taxes in accordance with the law needs to be further enhanced.

All these problems require us to take effective measures and conscientiously resolve them in our future work. <12345>