The Party Group of State Taxation Administration of The People's Republic of China pointed out that to fulfill the requirement of "serving the people", the national tax system should do a good job in "three services": serving taxpayers, serving the grassroots and serving the overall situation. Recently, State Taxation Administration of The People's Republic of China issued three documents in succession, put forward 30 specific measures to strengthen the "three services", and put them into the whole process of educational practice, constantly refining and perfecting the contents of the "three services" in carrying out activities, striving to make a difference in building a harmonious relationship between tax collection and payment, consolidating the grassroots foundation, boosting economic and social development, and making every effort to build a grand dream of tax reform and development.
1. Simple administration and decentralization open up a fast lane for serving taxpayers.
Taxation is closely related to the interests of the people, and the tax department directly faces the taxpayers. Providing taxpayers with high-quality and efficient services is the legal obligation of the tax department and the concrete embodiment of the tax department serving the people wholeheartedly. Especially in the current complicated economic situation and the difficulties of some tax payers, it is even more necessary to do a good job in serving tax payers.
In order to serve taxpayers in an all-round way, the State Administration of Taxation conducts face-to-face communication with taxpayers by inviting representatives of enterprises to have a discussion and holding on-site seminars in enterprises, and listens carefully to taxpayers' opinions and suggestions on tax work. Director Wang Jun asked that the opinions and suggestions put forward by taxpayers should be sorted out one by one, carefully studied, put forward measures, and promptly fed back. During the investigation in Shanxi, Wang Jun asked tax authorities at all levels to earnestly implement various preferential tax policies such as temporarily exempting some small and micro enterprises from collecting value-added tax and business tax, so as to help enterprises become bigger and stronger. Wang Jun emphasized: "Taxpayers want what they want". Taxpayers are our customers and parents. Serving taxpayers well is the concrete embodiment of the purpose of serving the people wholeheartedly by tax authorities. Tax authorities at all levels should constantly improve their services, be good "four members", that is, be good reformers, deepen reforms in accordance with the principle of convenience and efficiency, and make taxpayers satisfied with paying taxes; Be a good propagandist, solve problems for taxpayers in time, and let taxpayers know how to pay taxes; Be a good law enforcement officer, conscientiously implement preferential tax policies, protect the legitimate rights and interests of taxpayers, and let taxpayers pay taxes fairly; Be a good waiter, simplify tax procedures, improve tax efficiency and facilitate taxpayers to pay taxes. It is necessary to trust taxpayers, change the concept of "managing taxpayers", and start with institutional arrangements and work measures to build a new relationship between collection and payment based on trusting taxpayers; We should respect taxpayers, be good at service, respond quickly to demand, implement tax laws fairly, and be really kind to taxpayers; It is necessary to rely on taxpayers to earnestly safeguard their legitimate rights and interests and win their understanding and support; We should serve taxpayers wholeheartedly, comprehensively and fully, and create a harmonious relationship between tax collection and payment.
Tax service is a process of continuous improvement, with no end. State Taxation Administration of The People's Republic of China's 10 measures for service taxpayers mainly include: earnestly implementing preferential tax policies according to law, optimizing tax-related examination and approval management, strengthening tax law consulting services, constantly innovating tax service methods, implementing immediate and limited settlement, streamlining tax-related statements and materials, avoiding repeated inspections, clearing up standardized charging items, synchronizing policy formulation and release with software upgrade, and earnestly safeguarding taxpayers' legitimate rights and interests. This 10 measure is a public commitment of the tax authorities to serve taxpayers, which will be more conducive to taxpayers and all sectors of society to supervise the tax authorities and promote the tax authorities to continuously improve their work and optimize their services.
2. Reduce the burden and increase efficiency, and open a through train to serve the grassroots.
The tax system implements vertical management, with a large number of cadres, wide distribution and long front. Nearly one million tax teams, 70% of which are at the grassroots level, are the concrete implementers of tax policies and regulations, the main undertakers of tax tasks, the bridge and link between the broad masses of the people, and the foundation of all tax work and combat effectiveness, with heavy tasks and heavy work. The tax authorities at higher levels care about, attach importance to and serve the grassroots, which not only affirms and praises the work of grassroots tax cadres, but also lays a solid foundation for the tax cause and adds vitality to the great cause of taxation.
In order to fully grasp the situation at the grassroots level, State Taxation Administration of The People's Republic of China recently conducted a centralized survey. The leaders of each bureau separately led teams to eight districts, went deep into the grass-roots front-line tax authorities, investigated opinions and suggestions on the mass line education practice activities of the General Administration of Taxation, and urged all localities to do a solid job in the pilot work of "reform of the camp" to understand the tax revenue and functional transformation this year. During the investigation in Hebei Province, Director Wang Jun presided over a symposium on service at the grassroots level attended by directors of some county bureaus and sub-bureaus in Tianjin, Shanxi, Shandong, Henan and Hebei. He listened to the opinions and suggestions of the grass-roots tax authorities, and stressed that we must build the grass-roots units well, do a good job in building the leadership team, especially the squad leader himself, and build a grass-roots leadership team with strong cohesion, strong combat effectiveness and strong creativity. Adhere to strict management and kindness, we should not only strictly demand and manage cadres, but also care, understand and help cadres solve problems, do practical things and do good things for them. Consolidate the ideological foundation of cadres and enhance professional pride and honor; Consolidate the foundation of management and create more favorable conditions for tax collection, law enforcement and service. Jie Xuezhi, deputy director of Hebei Province, focused on the promotion of the pilot reform of the camp, demanding that the problems reflected by taxpayers be seriously solved and put in place in strict accordance with the deployment of the General Administration of Taxation. Deputy Director Qiu pointed out during the investigation in Ordos and other areas with single tax source and severe income situation that we should always adhere to tax collection and management according to law and improve the quality of tax revenue. Deputy Director Lan Song listened to opinions from Zhejiang, Jiangsu and other places, and stressed that tax authorities should change their functions, improve their work style, constantly improve the modernization, internationalization and scientific level of tax collection and management, and fully serve the overall situation of economic and social development. Feng Huimin, the leader of the discipline inspection team, has a deep understanding of the production and operation of Guangdong enterprises, stressing the need to pay close attention to the economic development trend and its impact on tax revenue, further transform functions, optimize services and promote sustainable economic development. During the investigation in Fujian, Deputy Director Zhang Zhiyong requested that the transformation of government functions should be the focus and important content of carrying out mass line education practice activities, and the positive energy of taxation should be gathered in the transformation of functions. Wang Kang, the chief accountant in Henan Province, deeply understands the changes of enterprises after the reform of the camp, seriously studies and solves the problems encountered by enterprises, and requires tax authorities at all levels to standardize law enforcement, optimize services, change functions, improve work style, and constantly improve the level of tax management. During the investigation in Shaanxi, Auditor-General Fan Jian stressed that it is necessary to keep close contact with the masses and fully support the reform of the camp and the organization of income. At present, the State Administration of Taxation has summarized the investigations in various districts and is sorting out the problems reflected by various localities and solving them item by item. Wang Jun demanded: "The investigation will be deepened and the rectification will be started immediately". Grass-roots leading cadres and tax authorities at higher levels should be good grass-roots leaders, learn to run ahead, grasp the reform ahead, put the work style ahead, be good caring people and waiters of grass-roots cadres, let everyone work with peace of mind and live a comfortable life, and unite a powerful force to promote the development of tax science.
The practical difficulties and problems at the grassroots level cannot be achieved overnight, and more need to be promoted from the institutional level. State Taxation Administration of The People's Republic of China's 10 measures to serve the grassroots mainly include: strengthening the overall coordination of grassroots deployment, reserving grassroots preparation time when the system is introduced, cleaning up and revising the system documents in time, "answering questions when asking for instructions from the grassroots", streamlining the reports and materials submitted by the grassroots, integrating grassroots supervision and inspection projects, caring about the growth of grassroots cadres, inclining the funding arrangement to the grassroots as much as possible, standardizing appraisal and conference activities, and paying attention to the effectiveness of research work. This 10 measure clarifies and refines the service measures from the perspective of the grassroots, effectively reduces the burden for the grassroots, adds vitality to the grassroots, and does practical things for the grassroots. It is believed that the implementation of 10 service grassroots measures will win the overall improvement of the work efficiency of the tax system.
3. Make suggestions and enhance the initiative to serve the overall situation.
The tax department is the administrative law enforcement and economic management department of the government, shouldering the important responsibilities of raising fiscal revenue, regulating economy and distribution, and serving the overall situation of economic and social development is the unshirkable responsibility of the tax department. The Chinese dream of realizing the goal of "two hundred years" and the great rejuvenation of the Chinese nation has put forward new and higher requirements for the tax department to serve the overall situation. The tax authorities should earnestly enhance their awareness of the overall situation, take the initiative to improve their positioning, and constantly take new steps and achieve new results in consciously serving the overall situation of economic and social development and ensuring the improvement of people's livelihood.
In order to give full play to the comprehensive utility of tax analysis, State Taxation Administration of The People's Republic of China recently held a unique tax analysis conference. The leaders of the State Administration of Taxation held talks with the heads of various departments, some provincial and municipal tax bureaus and ordinary cadres to analyze the tax economic situation in the first half of this year and judge the trend in the second half. They not only comprehensively analyzed the annual income in June and half a year, but also explored and analyzed the factors of tax increase and decrease by tax type, industry and region, paying attention to the analysis of economic operation, policy effect and tax change. Wang Jun emphasized: "Do a good job in tax analysis scientifically and focus on serving economic and social development". Tax analysis should have the courage to emancipate the mind, look at the economy outside the tax, and integrate with the analysis of external departments, so that tax analysis can be recognized by the public. We should make full use of the large amount of data held by tax authorities, awaken the sleeping data, turn the dead data into living information, harden the software, observe the economic operation keenly and comprehensively from the perspective of taxation, reflect the problems worthy of attention in economic and social development, form a series of "fist products" of tax analysis, and actively provide scientific basis for the decision-making of the CPC Central Committee, the State Council and local party committees and governments at all levels. At the symposium on serving the overall situation held not long ago, Wang Jun further pointed out that serving the overall situation is not only determined by the responsibilities of the tax department, the characteristics of tax work and the current economic and social development situation, but also by a leading cadre who stresses party spirit and ambition and a leading group who stresses politics and has achievements. Serve the overall situation, focus on breakthroughs, strengthen forward-looking research on major economic and tax issues, and enrich tax policy reserves. It is everyone's responsibility to serve the overall situation. The majority of tax cadres, especially the top leaders, should enhance their initiative, pioneering, responsibility and scientific awareness and do a good job in serving the overall situation.
The overall situation of tax service is a big article, which needs to provide scientific basis and policy suggestions for leadership decision-making with a broader vision and more unique thinking. State Taxation Administration of The People's Republic of China's 10 measures to serve the overall situation mainly include: strengthening the initiative and consciousness of serving the overall situation, actively making suggestions for economic and social development, consolidating the financial foundation of economic and social development, promoting the formation of a tax system conducive to structural optimization and social equity, implementing and improving tax policies, improving the quality and efficiency of tax collection and management, providing high-quality and efficient tax services, supporting the expansion of opening up, creating a tax environment conducive to development, and building a team of high-quality professional tax cadres. This 10 regulation puts forward clear requirements for local tax authorities to make suggestions for economic and social development, do a good job in income organization, play a role in tax regulation and create a good environment, and will make greater and greater contributions to realizing the Chinese dream and building a well-off society in an all-round way.