1, change the concept of tax service. Taxpayer is the main body of market economy, the direct creator of social wealth and the source of national tax revenue. Therefore, the tax authorities must firmly establish the taxpayer's subjective concept, change the leading direction of their work from meeting their own tax management needs to serving taxpayers' tax needs, trust taxpayers, respect taxpayers and serve taxpayers in the formulation of tax system, the setting of management process and the provision of tax payment methods, fully embody taxpayers' rights and dignity in the management process, and earnestly safeguard taxpayers' rights and interests. Tax authorities should make three changes: first, from regulatory crackdown to management services; The second is the change from passive service to active service; Third, from focusing on form to the unity of content, form and effect.

2. Improve the legal system of tax service. Legalization of tax service is the only way for the healthy and benign development of tax service in China. In a country ruled by law with people's sovereignty, the equal relationship between tax authorities and taxpayers must be confirmed in the form of law. We should learn from the experience of western developed countries and improve our legal system of tax service. First of all, we should establish the legal status of tax service in the Constitution. Second, in the future, a chapter on tax service will be listed separately in the basic tax law; Third, conscientiously sum up the practical experience of implementing the Tax Service Standard (Trial) in various places, revise and improve the Tax Service Standard as soon as possible, and formally introduce it, forming a legal system of tax service with China characteristics, so that China's tax service has laws to follow and rules to follow.

3, improve the tax service means, improve the tax service ability. First, we will further implement the "one-window" service, so that taxpayers can complete business related to tax registration, invoice purchase and tax declaration in one window. Simplify the tax process, tax links and approval procedures, and provide maximum convenience for taxpayers. The second is to broaden the channels and provide taxpayers with tax law publicity, tax consultation and other services. For example, in consulting services, we can equip consultants, set up free consultation telephones, and set up various web pages and databases to facilitate taxpayers to understand all kinds of tax knowledge. The third is to enrich the means of tax service and improve the efficiency of tax service. (1) Further promote diversified reporting methods and payment methods. First of all, through the promotion of electronic declaration, telephone declaration and other declaration methods; Secondly, actively promote the use of checks, bank cards and electronic settlement to pay taxes, save taxpayers' tax costs and maximize the convenience of taxpayers. (2) Strengthen the construction of tax website and hotline 12366, and give full play to its service function. Make the internet websites of tax authorities at all levels enjoy information, and give full play to the positive role of tax websites in tax law propaganda, online taxation and tax consultation. Enrich the functions of the service hotline 12366, and provide taxpayers and society with various service functions, including tax publicity, consultation, inquiry, handling of tax-related matters, complaints, reports, criticisms and suggestions. The fourth is to establish a taxpayer insight system and provide personalized services. To understand the actual needs of taxpayers, it is necessary to establish a taxpayer insight system to realize the personalization of taxpayer insight. The establishment of taxpayer insight system should be based on computer informatization, establish and integrate taxpayer information base and taxpayer file, and eliminate the information asymmetry of taxpayers to tax authorities; At the same time, guided by the characteristics and needs of taxpayers, we will provide taxpayers with personalized, interactive, effective and timely tax payment services, improve the quality of tax payment services and improve taxpayers' compliance.

4, establish and improve the tax service evaluation and supervision system. When establishing the tax service quality assessment system, a comprehensive performance management system should be established according to the tax service plan formulated in advance, and the assessment should be linked with the incentive measures. Specifically, we should focus on the following systems at present: (1) open tax system. Publicize tax laws, systems, policies, tax management processes and service standards, and accept the supervision of taxpayers and the whole society. (2) Tax service responsibility system. On the basis of scientific division of tax service items, the relevant responsibilities of each post are clearly defined, which is convenient for motivating and supervising tax personnel. (3) Tax service commitment system. Implement a service commitment system, and clearly define the time limit and standards for taxpayers to accept services. (4) Tax service quality evaluation system. The quality of tax service is regularly checked by means of public voting and questionnaire survey. Consult taxpayers' opinions on tax service. Formulate scientific and feasible assessment indicators and methods, and use qualitative and quantitative methods to assess various service items. When evaluating the performance of tax service, we should comprehensively consider the service environment, the timeliness of information communication, the satisfaction of various tax-related matters, the standardization of law enforcement and other assessment indicators, and make a scientific, objective and comprehensive evaluation of tax service from the standpoint, means and results. (5) Tax service accountability system. Strict accountability system shall be implemented for problems and dereliction of duty of tax personnel in tax service. Restrain employees' personal behavior to the maximum extent, and improve employees' service participation and sense of responsibility.

5, improve the professional quality of tax personnel. In order to adapt to the new situation of political, economic and social development, it is necessary to strengthen the training of tax collectors and help them master new knowledge and skills. Training should include knowledge training, skills training and management training. Knowledge training mainly includes basic knowledge of economics and related disciplines of tax work; Skills training mainly includes tax law, computer technology, auditing technology, consulting technology and evaluation technology. Management training includes professional ethics, management concepts and abilities of senior and middle managers and employees. At the same time, in accordance with the requirements of strict management, we should further improve the political quality of tax officials, enhance service awareness, improve service ability and level, and gradually build a contingent of tax cadres with political qualifications, excellent style and excellent business, and become the main force serving taxpayers.

6. Standardize tax agency. Tax agency is an important supplement to China's tax service system and plays an important role in tax service and safeguarding the legitimate rights and interests of taxpayers. Therefore, it is necessary to further standardize and promote the development of tax agency on the existing basis. First of all, improve the legislation of tax agency and enact the Law of Certified Tax Agents as soon as possible. Secondly, further strengthen the supervision of tax agencies and intensify the investigation and punishment of illegal acts of tax agencies. Thirdly, formulate and improve the professional ethics of certified tax agents and give full play to the self-discipline management role of trade associations in the agency industry. Finally, develop and cultivate the tax agency market. First, vigorously strengthen propaganda work and enhance the sense of agency; Second, the tax authorities give some support to tax agents and provide some special services; The third is to improve the level of agency business. ■