From the perspective of tax administration according to law, tax enforcement has changed from paying attention to entities and neglecting procedures to paying equal attention to entities and procedures, risk-oriented and monitoring the whole process. This change stems from the deepening of the concept of rule of law, the promotion of tax administration according to law, and the maturity of tax legal system. We should firmly establish the consciousness of administering taxes according to law, strengthen the thinking of the rule of law, make decisions according to law, administer according to law, and act according to law, and implement the requirements of the rule of law in all aspects such as tax collection, policy implementation, tax service, tax collection and management, and internal management, so that the power of tax law enforcement and administrative management can operate within the framework of laws and systems.
From the perspective of tax collection and management, tax management has changed from the traditional extensive, loose and professional system to the modern refined, professional, informational, hierarchical and team management model. This change stems from the deepening of tax collection and management reform and the wide application of information technology. We must keep up with the pace of tax collection and management reform, strengthen tax source management, innovate management mode, increase the application of information technology, enhance the ability of information tax management, and maximize the quality and efficiency of tax collection and management.
From the perspective of tax service, tax service has changed from emphasizing "management" to neglecting "service" in the past, and the service mode has changed from simplicity to paying equal attention to service and management, with better processes, simpler procedures, higher efficiency, standardization, diversification and personalization. This change stems from the profound change of service concept and the innovation of service model. To this end, it is necessary to firmly establish the service concept of "maximum convenience and maximum standardization of taxpayers", highlight the demand orientation of taxpayers, implement the tax service norms, and continuously improve taxpayer satisfaction and tax compliance.
In addition, the tax authorities are also facing the new normal of deepening reform, team building and style building. These new normals are intertwined and layered. For us, it is necessary to always keep a clear head, dare to break the shackles of traditional inertia thinking, establish new ideas for effective response, and strive to create a new situation for the healthy development of local taxes under the new normal.