今年,漯河市地税局又提出用三年时间构建完整纳税服务体系,打造“服务型地税组织”。为实现这一目标,近期,笔者就全市地税系统纳税服务开展情况进行了调研。 一、目前纳税服务存在的问题 主要表现在:对纳税服务概念理解不深,内涵把握不准;把纳税服务看作是一项单纯的业务性工作,没有建立完善的纳税服务领导机构、组织机构和岗责体系,各部门、各岗位、各环节之间缺乏有效配合;不能正确处理执法与服务的关系;纳税服务科技含量有待提高;纳税服务工作创新不够;个别税务人员素质不高,办税态度生硬。 二、纳税服务的理性思考 纳税服务作为一项新生事物,其发展大体可划分为四个阶段:萌芽时期;起步时期;稳步发展时期;全面规范时期。近两年,漯河地税系统通过全面深入开展文明办税“八公开”,纳税服务工作取得了长足进展。但是,对照上述阶段划分理论,审视纳税服务工作现状,笔者感到,目前,漯河地税系统纳税服务的层次应定位在第二和第三两个阶段,既是起步时期,又是发展时期,基于这一认识,做好纳税服务工作,构建完整纳 This year, Luohe Municipal Local Taxation Bureau also proposed in three years to build a complete tax service system, to create “service-type land tax organization.” To achieve this goal, the author recently conducted a survey on the implementation of tax services in the city’s local tax system. First, the current tax services exist mainly in the following aspects: the concept of tax services is not well understood, the meaning is not allowed to grasp; the tax services as a purely business-oriented work, there is no perfect tax service leadership, organizational structure Lack of effective cooperation between various departments and posts and various links; failure to properly handle the relationship between law enforcement and service; the scientific and technological content of tax service needs to be improved; the innovation of tax service work is not enough; the quality of individual tax officials is not high; Hard attitude. Second, the rational thinking of tax service Tax service as a new thing, its development can be divided into four stages: the budding period; start-up period; steady development period; comprehensive normative period. In the past two years, the Luohe Local Tax System has made great strides in its tax service through the full and in-depth “eight-public” taxation of civilizations. However, comparing the stage division theory mentioned above and examining the status quo of tax service work, I feel that at present, the level of tax service in Luohe prefectural tax system should be located in the second and third stages, which are not only the starting stage but also the developing stage. Based on this Understand, do a good job tax service, to build a complete satisfied