稅務總局「七宗罪」之:納稅服務

稅務總局「七宗罪」之:納稅服務 不分春秋
納稅服務是近些年，國家稅務總局重點推出的大手筆、得意之作，不僅成立了納稅服務司，還出台了各種規範，1.0版，2.0版。一會兒春風行動，一會兒服務規範。應該說，這些舉措對不對，都對，但又都不對。
美國聯邦稅務局的使命是這樣一個等式：稅法遵從=稅收執法+納稅服務。
在我們這裡，這個等式變成了：納稅遵從=納稅服務。
>為了突出對納稅服務的重視，強行將稅收執法悄悄抹去，還規定，多長時間內不能去檢查企業。完全不顧稅務機關本質上是一個執法機關，而不是一個服務機關。 我們從來沒有聽說過，警察黍蜀只服務百姓，而不去抓壞人的。
特別是宣傳力度頗大的「春風行動」，更是讓人覺得做足了秀。不分場合搞什麼春風行動，卻不知，稅務機關依法打擊偷稅漏稅，就是為那些守法的納稅人服務，保障他們的權利，保護競爭的公平。連沒有多少文化的雷鋒都知道，對敵人要秋風掃落葉一樣。
但在稅務機關卻是如此，在納稅服務大廳，納稅人來了，首問負責；納稅人有意見了，幹部之錯。更為荒唐的是，還要求每一個納稅服務大廳，要配備急救藥箱。這真是聞所未聞，且不說稅務幹部不懂醫藥，納稅人有了毛病，誰敢輕易讓他吃藥?萬一吃錯藥了呢，誰負得起這個責任？這不是典型的做秀又是什麼。
還有就是稅務總局特別重視的稅務諮詢、納稅人學校。
大家去看看法院，如果你要打官司，找到法院，說我不懂法，你教我？或者說，我要打官司，怎麼辦？請問法官會理你嗎？你不會去找律師？請律師幫你打呀。而在稅務機關，不管什麼人都可以來到納稅大廳辦稅，不管他懂不懂稅，有沒有準備好辦稅的資料，稅務幹部都得為他服務，為他普及稅法知識，教他們填寫各種表格……
什麼是納稅人？人們都說，納稅人是這個國家的主人，稅務機關為主人服務，如果這個主人自身都沒有具備主人的條件，僕人無論如何服務，都是不討好的。
其實，有一種納稅人（如國企）其實只不過全民為他交稅的，有一種納稅人(如馬雲)是利用了公共資源賺錢的，你賺了錢，再掏錢請一個會計，或者請一個中介，幫你去處理稅務事宜，不是理所當然的嗎？為什麼要將你應擔的責任推給稅務機關？這要浪費多少公共資源？增加稅務機關多大的工作量？
雖然講，政府的公共服務職能要增強，這沒錯。真正的納稅服務其實是一個理念，而不是某項具體工作。稅收工作的方方面面都要融入服務的理念，執法也是一種服務；管理更是一種服務。脫離了執法和管理的服務，是無源之水，無本之木。因此，有稅務幹部嘆息，過去稅收執法有風險，現在連納稅服務都有風險。
稅務機關完全沒有必要承擔起本該由納稅人來承擔的義務和風險。稅收工作既要為納稅人減負，更要為稅務機關減負。為納稅人減負，就是提供更為便捷的辦稅條件，這完全可以藉助科技，比如網路；但最大的減負是減稅負；為稅務幹部減負，就是要減輕他們的工作壓力，執法風險。這既是出於關愛幹部的必要，也是釋放公共資源的需要。讓稅務機關花大量的精力在為納稅人掃盲上，或者為他們不關心稅法承擔起補課的任務上，勢必擠壓了其他納稅人的辦稅時間。特別是人手不足的地方，其他納稅人所需要的個性化服務就會出現短缺。
假如我當稅務總局局長，那麼，我們80萬稅務幹部完全不必要白天加白班，不瞌睡；晚上加晚班，睡不著，而會相當輕鬆。把稅務幹部從大師煩瑣的、不必要的事務中解放出來，努力去提高自身的素養，大力開展個性化的納稅服務，工作績效會極大的提升。同時降低了稅收工作的資源浪費，就是降低了納稅成本。
所以，為什麼不大力發展稅務中介？像律師事務所那樣，充分發揮稅務師事務所的作用，由專業人士來幫納稅人辦稅，既可 避免他們因為不懂稅法而違法以至於可能要承擔的法律風險，還可以保障納稅人的權利；因為有了專業中介來辦稅，既可以避免稅務機關亂作為，減輕稅務機關的工作壓力和執法風險，又可以節省稅務機關大量的人力和物力。同時，中介組織又得以發展，這是一舉三得的好事，為什麼不做？
小結：納稅服務絕不是一項具體化的工作，而是必須融入稅務工作的各個方面，當務之急，我們應當大力強化稅收 執法，培養納稅人的守法意識、納稅意識，維護稅法的尊嚴，樹立起稅法的權威，提高稅務幹部的法律地位，只有當全體納稅人有了對稅法的尊重，才能真正落實稅務機關的納稅服務職能，也就是保障每一個納稅人都能公平地適用稅法。
Administration of taxation the seven deadly SINS : tax service Regardless of the spring and autumn
Tax service is in recent years, the state administration of taxation on the big, masterpiece, not only set up the tax service department, also introduced all kinds of specification, version 1.0, version 2.0. A spring breeze action, service specification for a while. It should be said that these moves right, all right, but it is correct.
The federal tax bureaus mission is to this equation: comply with tax law = + tax tax law enforcement services.
Here, the equation becomes: taxpaying compliance = service.
In order to highlight to the attention of the tax service, forced the tax law enforcement, quietly, how long cant go to check. Completely regardless of the tax authority is essentially a law enforcement agencies, rather than a service agencies. We have never heard of, the police maize only service the people, and not to catch the bad guys.
A considerably especially propaganda spring breeze action, is to let a person feel did show. All occasions what spring breeze action, but dont know, the tax authorities in accordance with the law to crack down on tax evasion, is the taxpayer service for those who obey the law, safeguard their rights, protect the fair competition. Even know not many culture of lei feng, the same for the enemy to the autumn wind swept the leaves.
But in the tax authority is such, in the tax service hall, taxpayers, first asked for; Taxpayers have the opinion, cadres of the fault. More ridiculous is that it also requires every tax service hall, equipped with first aid kit. Its unheard of, not to mention tax cadres do not understand medicine, the taxpayer has the problem, who can easily let him take medicine? One thousand eat the wrong medicine, who can afford this responsibility? This is not what is a typical show.
Pay special attention to tax consulting, and administration of taxation taxpayer school.
We look to the court, if you want to engage in a lawsuit, find the court, that Im not the law, you teach me? Or, I want to engage in a lawsuit, how to do? The judge cut you excuse me? You wont find a lawyer? Ask a lawyer to help you. In tax authority, regardless of what people can come to tax, tax hall whether he know tax or not, is there any tax information, ready to tax cadres have to serve him, to popularize knowledge of tax law, he taught them to fill in forms...
What is the taxpayer? People say, the taxpayer is the master of the country, the tax authorities to give priority to people, if the host itself did not have the requirement of owner, servant service, anyway is a thankless.
Actually, there is a kind of taxpayer (such as the state-owned enterprises) are but a tax, a taxpayer (e.g., ma) is the use of public resources to make money, the money you earn, pay again please an accountant, or ask a mediation, help you to deal with tax issues, not take it for granted? Why will you should bear the blame to the tax authority? This is how much waste of public resources? Tax authorities increase how much work is there?
>While speaking, the governments public service function to strengthen, that is true. Real tax service is a concept, rather than a specific job. All aspects of the work of the tax to blend in the concept of service, law enforcement is also a kind of service; Management is a kind of service. Out of the law enforcement and management of services, is a madrassa reflected, non-existent. Therefore, it is tax cadres sigh, tax law enforcement risk in the past, now even tax service has a risk.
The tax authority is unnecessary to undertake the obligations of should be borne by the taxpayer, and risk. Should burden for taxpayers and tax work more burden for tax authorities. Burden for taxpayers, tax condition is to provide more convenient, it can completely with the aid of technology, such as network; But the biggest burden is tax cuts; Burden for tax cadres, is to reduce the pressure of their work, law enforcement risk. This is not only the need for care cadres, and release the need of public resources. Let the tax authorities to spend a lot of energy on the literacy for taxpayer, or they dont care to undertake the task of make up a missed lesson of the tax law, is bound to squeeze out other taxpayers tax time. Especially understaffed, other taxpayers need personalized service will be a shortage.
If I when the taxation bureau chief, so, we 800000 tax cadres completely unnecessarily add day by day, not sleepy; In the evening and night, to sleep, and will be quite easy. The tax cadres from the master cumbersome and unnecessary transaction, efforts to improve their own quality, to develop personalized tax service, will greatly improve work performance. At the same time reduces the waste of resources tax work, is to reduce the tax costs.
So, why not develop the tax agency? Like a law firm, give full play to the role of the tax office, by professionals to help taxpayers tax, as well as avoid because they do not understand the tax law and illegal that is likely to bear the legal risk, can also protect the rights of taxpayers. Because of the professional mediation to tax, can avoid the tax authority as, reduce the working pressure of the taxation authority and enforcement risk, and a lot of manpower and material resources can save the tax authorities. At the same time, the intermediary organizations to develop again, this is a good thing works, why dont you do that?
Summary: the tax service is by no means a specific work, but must be integrated into all aspects of the tax work, priority, we should vigorously strengthen tax law enforcement, improve the law-abiding consciousness of taxpayer, tax payment awareness, maintain the dignity of the tax law, set up the authority of the tax law, improve the legal status of tax cadres, only when all the taxpayers have respect for the tax law, can we truly carry out the tax service function of the taxation authority, is to ensure every taxpayer can be fair to the tax law shall apply.