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(1) The business scope of the first inquiry responsibility system includes tax-related business handling, tax-related business consultation, tax service complaints and tax work suggestions.
(II) When a taxpayer handles tax-related matters or seeks tax-related help by telephone in the tax authorities, the first taxpayer shall receive it warmly, listen carefully, handle it in time or give effective guidance, and shall not prevaricate, perfunctory, delay or refuse.
(3) The first person responsible for tax-related matters within the scope of duties shall handle or reply in accordance with regulations; For tax-related matters that do not fall within the scope of responsibility of the first person responsible, taxpayers should be effectively guided; Explain to taxpayers the tax-related issues that do not fall within the scope of duties of tax authorities and give necessary help.
Upgrade specification
Relying on information technology, the tax-related issues transferred can be tracked and recorded in the whole process.
Second, the leaders on duty
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(1) The tax service hall implements the leadership duty system, and the leaders on duty are led by the county tax bureau and the heads of relevant departments (rooms) in turn, and the leaders on duty signs are set.
(2) The leaders on duty are responsible for inter-departmental coordination; Be responsible for handling emergencies that occur during duty and organizing the implementation of emergency plans; Accept the taxpayer's consultation or complaint.
(3) The leaders on duty should stick to their posts and fill in the duty log.
Third, tax disclosure.
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(1) The tax authorities shall disclose the tax authorities and their responsibilities, taxpayers' rights and obligations, tax policies, tax administrative licensing matters, tax administrative examination and approval matters, tax procedures, information on unpaid taxes, list of taxpayers with credit rating, tax administrative punishment standards, service commitments, office hours, consultation and complaint reporting supervision telephone numbers, etc.
(2) State secrets and information involving national security, business secrets protected according to law, personal privacy protected according to law and matters prohibited by laws and regulations shall not be made public.
(three) the provincial and municipal tax authorities through the tax website, the tax service hall bulletin board, electronic display and other channels to open tax disclosure.
Fourth, tax guidance services.
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(1) The tax service department should provide accurate and fast tax guidance services for taxpayers.
(2) the tax service hall should set up a tax guidance desk, equipped with tax guidance personnel; The extension point of tax service hall with less taxpayers and less business volume may not set up tax guide and tax guide.
(3) the tax guide is responsible for guiding taxpayers to handle all kinds of tax-related matters in relevant service areas or windows; Guide taxpayers to fill in relevant forms and tax-related materials correctly; Guide taxpayers to correctly use self-service tax equipment.
Verb (abbreviation for verb) one-time notice
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(1) When a taxpayer consults about tax-related matters, the staff shall inform him of the basis, time limit, process and all the required information of the consulting matters at one time.
(two) when accepting the taxpayer's tax-related matters, the information is incomplete or does not meet the requirements, and the staff shall inform the supplementary information and contents at one time; Explain the reasons and basis for not handling tax-related matters.
(3) One-time notification can be written or oral, and administrative licensing matters must be informed in writing.
VI. Free service
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(1) When accepting tax-related matters, the staff of the Tax Service Office no longer need taxpayers to fill out application forms. According to the information, vouchers or oral materials provided by the handling personnel, relying on the tax collection and management information system or related auxiliary software, after the taxpayer checks, modifies, supplements and signs (seals), he enters the taxpayer's tax-related application, prints tax documents, and handles tax-related matters according to the prescribed procedures.
(2) The business scope of the tax exemption form shall be determined by the provincial tax authorities.
Seven, delay service
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When the tax service office is off duty, if the tax-related matters accepted by the staff have not been settled, they should take the initiative to extend the working hours until the tax-related matters are settled. If it can't be settled in a short time, the staff can accept it first and then notify the taxpayer after it is settled.
VIII. Limited services
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(1) Provide limited-time services for matters that need to be transferred according to regulations.
(2) The time limit for handling time-limited service matters shall be calculated from the date of formal acceptance by the Tax Service Department, and tax-related matters must be settled or replied within the prescribed time limit.
(3) If it cannot be settled within the prescribed time limit, the tax authorities shall promptly explain the situation to the taxpayers.
Nine. Reminder service
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(1) The tax authorities actively remind taxpayers to fulfill their tax obligations according to law, inform taxpayers of relevant tax policies or procedures, reduce the burden on taxpayers, and promote taxpayers to consciously abide by tax laws.
(2) The reminder service should be based on clarifying the legal responsibilities of both parties, and the specific matters shall be determined by the tax authorities.
Upgrade specification
The tax authorities should take different ways to remind different types of taxpayers and different tax-related matters according to the actual situation. Mainly include: written notice, telephone notice and other ways.
X. appointment service
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(1) Arrange appropriate time to handle tax-related matters with taxpayers according to their reasonable needs.
(2) Taxpayers can make an appointment in person or by telephone, and the application for appointment should generally be agreed 1-3 working days in advance.
(3) Appointment service includes handling tax-related business, tax policy consultation and other matters.
(four) the tax authorities shall establish an appointment service register, and the tax service department shall not unilaterally terminate the appointment service. Provide appointment service in the form of face-to-face interview and telephone appointment during working hours. If it is necessary to cancel the appointment due to special circumstances, the staff should take the initiative to negotiate with the taxpayer and reschedule the appointment. If the taxpayer fails to show up after the appointment time, it shall be deemed that the taxpayer voluntarily gives up the appointment service.
(five) the scope of the appointment service shall be determined by the provincial tax authorities.
Upgrade specification
(1) Provide reservation application service through tax website, mobile phone client and other channels.
XI. Working in the same city
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(1) When a taxpayer handles general business in the Ned Tax Service Office, the staff shall not refuse to handle it on the grounds that it is not within its jurisdiction.
(2) The area and business scope of office in the same city shall be determined by the provincial tax authorities.