务总局七宗罪之纳税服务不分春秋

务总局“七宗罪”之:纳税服务不分春秋纳税服务是近些年，国家税务总局重点推出的大手笔、得意之作，不仅成立了纳税服务司，还出台了各种规范，1.0版，2.0版。

一会儿春风行动，一会儿服务规范。

应该说，这些举措对不对，都对，但又都不对。

美国联邦税务局的使命是这样一个等式：税法遵从=税收执法+纳税服务。

在我们这里，这个等式变成了：纳税遵从=纳税服务。

为了突出对纳税服务的重视，强行将税收执法悄悄抹去，还规定，多长时间内不能去检查企业。

完全不顾税务机关本质上是一个执法机关，而不是一个服务机关。

我们从来没有听说过，警察黍蜀只服务百姓，而不去抓坏人的。

特别是宣传力度颇大的“春风行动”，更是让人觉得做足了秀。

不分场合搞什么春风行动，却不知，税务机关依法打击偷税漏税，就是为那些守法的纳税人服务，保障他们的权利，保护竞争的公平。

连没有多少文化的雷锋都知道，对敌人要秋风扫落叶一样。

但在税务机关却是如此，在纳税服务大厅，纳税人来了，首问负责；纳税人有意见了，干部之错。

更为荒唐的是，还要求每一个纳税服务大厅，要配备急救药箱。

这真是闻所未闻，且不说税务干部不懂医药，纳税人有了毛病，谁敢轻易让他吃药?万一吃错药了呢，谁负得起这个责任？这不是典型的做秀又是什么。

还有就是税务总局特别重视的税务咨询、纳税人学校。

大家去看看法院，如果你要打官司，找到法院，说我不懂法，你教我？或者说，我要打官司，怎么办？请问法官会理你吗？你不会去找律师？请律师帮你打呀。

而在税务机关，不管什么人都可以来到纳税大厅办税，不管他懂不懂税，有没有准备好办税的资料，税务干部都得为他服务，为他普及税法知识，教他们填写各种表格……什么是纳税人？人们都说，纳税人是这个国家的主人，税务机关为主人服务，如果这个主人自身都没有具备主人的条件，仆人无论如何服务，都是不讨好的。

其实，有一种纳税人（如国企）其实只不过全民为他交税的，有一种纳税人(如马云)是利用了公共资源赚钱的，你赚了钱，再掏钱请一个会计，或者请一个中介，帮你去处理税务事宜，不是理所当然的吗？为什么要将你应担的责任推给税务机关？这要浪费多少公共资源？增加税务机关多大的工作量？虽然讲，政府的公共服务职能要增强，这没错。

真正的纳税服务其实是一个理念，而不是某项具体工作。

税收工作的方方面面都要融入服务的理念，执法也是一种服务；管理更是一种服务。

脱离了执法和管理的服务，是无源之水，无本之木。

因此，有税务干部叹息，过去税收执法有风险，现在连纳税服务都有风险。

税务机关完全没有必要承担起本该由纳税人来承担的义务和风险。

税收工作既要为纳税人减负，更要为税务机关减负。

为纳税人减负，就是提供更为便捷的办税条件，这完全可以借助科技，比如网络；但最大的减负是减税负；为税务干部减负，就是要减轻他们的工作压力，执法风险。

这既是出于关爱干部的必要，也是释放公共资源的需要。

让税务机关花大量的精力在为纳税人扫盲上，或者为他们不关心税法承担起补课的任务上，势必挤压了其他纳税人的办税时间。

特别是人手不足的地方，其他纳税人所需要的个性化服务就会出现短缺。

假如我当税务总局局长，那么，我们80万税务干部完全不必要白天加白班，不瞌睡；晚上加晚班，睡不着，而会相当轻松。

把税务干部从大师烦琐的、不必要的事务中解放出来，努力去提高自身的素养，大力开展个性化的纳税服务，工作绩效会极大的提升。

同时降低了税收工作的资源浪费，就是降低了纳税成本。

所以，为什么不大力发展税务中介？像律师事务所那样，充分发挥税务师事务所的作用，由专业人士来帮纳税人办税，既可避免他们因为不懂税法而违法以至于可能要承担的法律风险，还可以保障纳税人的权利；因为有了专业中介来办税，既可以避免税务机关乱作为，减轻税务机关的工作压力和执法风险，又可以节省税务机关大量的人力和物力。

同时，中介组织又得以发展，这是一举三得的好事，为什么不做？小结：纳税服务绝不是一项具体化的工作，而是必须融入税务工作的各个方面，当务之急，我们应当大力强化税收执法，培养纳税人的守法意识、纳税意识，维护税法的尊严，树立起税法的权威，提高税务干部的法律地位，只有当全体纳税人有了对税法的尊重，才能真正落实税务机关的纳税服务职能，也就是保障每一个纳税人都能公平地适用税法。

Administration of taxation the seven deadly SINS : tax service Regardless of the spring and autumnTax 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, safeguardtheir 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.。