山东省烟台市莱山区国家税务局把搞好税前辅导作为提高企业涉税管理水平的重中之重,根据企业办税特点和征收管理规律,把税前辅导细化为“三前一后”四个方面,深受纳税人好评。搞好开业前辅导。当纳税人申请办理税务登记时,首问责任人负责向 Laishan District, Yantai City, Shandong Province, the State Administration of Taxation to improve pre-tax counseling as a top priority for enterprises to improve tax-related management, according to business tax features and collection of management practices, the pre-tax counseling refined into After "four aspects, praised by taxpayers. Do a good job before the opening counseling. When taxpayers apply for tax registration, the first responsible person is responsible for the tax