(1) Article 7 of the Tax Administration Law stipulates: "Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consulting services to taxpayers free of charge." It can be seen that standardizing tax service is an integral part of administrative law enforcement. It should include publicity and transmission, consultation and guidance, tax registration, ticket supply, taxpayer credit rating system and many other tax-related services.
(2) Paragraph 1 of Article 8 of the Tax Administration Law stipulates: "Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities." This is a rule for taxpayers and withholding agents to know. Due to the implementation of multi-tax compound taxation in China, in order to standardize law enforcement and facilitate operation, judicial provisions are becoming more and more detailed and complex. Therefore, it is necessary for tax authorities to strengthen tax law publicity services. Tax payment procedure is the steps and methods for taxpayers to fulfill their tax obligations according to law, and it is also the procedure for tax authorities to collect taxes according to law. Therefore, at the age of 18, it is particularly important to pay attention to procedures and strictly follow them. At present, the tax service department should publish a complete tax process and service standards to facilitate taxpayers and withholding agents to understand the relevant procedures.
(3) Paragraph 2 of Article 8 of the Tax Administration Law stipulates: "Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. " This is a provision for taxpayers and withholding agents to enjoy the right of confidentiality. Article 5 of the detailed rules stipulates the circumstances that need to be kept confidential, that is, "the secrets of taxpayers and withholding agents mentioned in Article 8 of the Tax Administration Law refer to the business secrets and personal privacy of taxpayers and withholding agents. Tax violations are not confidential. " Because the tax authorities can commend and publicize the good tax records of taxpayers and withholding agents when they carry out tax publicity services, but they can't keep the tax violations confidential, and they can publicly expose taxpayers who have defaulted on taxes or evaded taxes. In public recognition and exposure, attention should be paid to avoid revealing the business secrets and personal privacy of taxpayers and withholding agents.
(4) Paragraph 3 of Article 8 of the Tax Administration Law stipulates: "Taxpayers have the right to apply for tax reduction, exemption and refund according to law." This is a clear definition of the taxpayer's right to tax reduction and exemption. This requires tax authorities to formulate fast, convenient and efficient procedures for tax reduction and exemption, and handle tax reduction and exemption procedures for eligible taxpayers with standardized services.
(5) Paragraph 4 of Article 8 of the Tax Administration Law stipulates: "Taxpayers and withholding agents have the right to make statements and defend the decisions of the tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and request state compensation according to law. " This is the legal provision that taxpayers and withholding agents enjoy the right of defense, statement and judicial relief. This requires tax authorities to listen patiently to taxpayers' statements when implementing tax inspection and administrative punishment, help them write "taxpayer's self-report materials" when necessary, and make records of "statements and defense transcripts". The staff of the tax authorities responsible for accepting the taxpayer's application for reconsideration and compensation shall be warmly received, patiently guided and handled quickly.
(6) Paragraph 5 of Article 8 of the Tax Administration Law stipulates: "Taxpayers and withholding agents have the right to accuse and report the illegal acts of tax authorities and tax personnel." This is the legal provision for taxpayers and withholding agents to accuse and report. In practical work, taxpayers and withholding agents who directly deal with tax officials can easily find bad behaviors of tax officials. For such complaints, reports and exposures, the personnel responsible for accepting letters and visits should be enthusiastic and keep records. After investigating the real situation clearly, report the investigation to the reporter according to the regulations.