How to improve the quality of tax service, how to realize the transformation of tax service from shallow to deep, from single to comprehensive, from superficial service to classified service, and make strict law enforcement and quality service more perfect are the main topics and significance of this paper. I. Problems and gaps in current tax service (I) Ideas: First, the concept of "serving taxpayers" has not been fundamentally established, especially in law enforcement posts. The main reason is that there is no clear understanding of the unity of opposites between law enforcement and service. When some comrades talk about law enforcement, they are used to putting taxpayers on the opposite side and pretending to be in charge of people. There is a feeling of "I say you listen, I accept you". When some comrades talk about services, they think that tax service is a matter for tax service departments, which is not closely related to management, inspection, legal system and implementation, so they lock tax service in * * * sexual services. Some cadres are psychologically superior to taxpayers, forgetting their duties, and everything they say and do is unacceptable to taxpayers. Individuals violate principles and laws and regulations and regard the preferential policies that taxpayers should enjoy as personal "charity". The reason is that the service concept has not been put into my mind and has not been consistent. The second is to equate simple optimization service with smiling service. Smile service is the service principle of various service industries. As a tax enforcement agency, the tax service hall is a way of high-quality service in tax collection and management. However, some tax departments only emphasize smiling service attitude, which is simply understood as warm attitude, smiling face and shallow service level, while ignoring the improvement of tax personnel's professional level. They don't have enough skills to master and explain tax policies, but they can't serve taxpayers. (2) Service system: First, the requirements are different. Although service has been emphasized from top to bottom in recent years, the service work of each unit often goes its own way. In the process of grasping service, it is often a hammer in the east and a hammer in the west, either simply bringing service into the category of spiritual civilization construction or doing something formal. Second, the work is uneven. Because each unit attaches different importance to the tax service, adopts different measures and pays different attention to the implementation, resulting in different degrees of differences in the progress and level of service work. Effective tax service measures such as time-limited service, commitment service and hall duty system have not been well adhered to and implemented, and become a mere formality. Third, the means of restriction are not strong. Taxpayers have the most say and the most right to evaluate the service status of tax authorities and tax cadres. For advanced models in service, we usually commend and reward them, and make great efforts to publicize them. However, there is a lack of powerful means of restriction and punishment for negative examples in service, especially for individuals who are relatively concentrated and have outstanding problems and refuse to change after repeated education, and the punishment is not strict. The reason for the above problems is that we haven't formed a relatively complete and unified service system and operation mechanism like management, so the service work as a whole is not standardized. (3) Service means: With the wide application of modern means such as computers, the efficiency of tax collection and management has been greatly improved, and tax service has also been effectively promoted. But objectively speaking, our modernization level is still at a relatively low level. First, there is a deviation in the knowledge and understanding of the "centralized collection" collection and management model, which is simply understood as the concentration of institutions and the concentration of tax reduction places in urban areas, which brings great inconvenience to taxpayers. This is more obvious in rural areas. It is common for taxpayers to run dozens of miles to do business. Under some special circumstances, they will run a lot of wrong roads. Second, the collection and management software is not perfect. Frequent replacement of the collection and management system, repeated collection of collection and management data, slow implementation of the collection and management system, frequent meter locking and shutdown have also caused many inconveniences to taxpayers. Third, the reporting method needs further reform. The original intention of implementing remote electronic declaration is mainly to improve the efficiency of declaration, and taxpayers can complete the declaration without leaving home. But at present, even taxpayers who take long-distance declaration still have to go to the tax authorities to submit various statements in each declaration period. Many taxpayers suggest that after the remote electronic declaration, the "paperless" declaration should be fully implemented and the monthly statement sent to the tax bureau should be cancelled. Fourth, network resources need to be further developed and applied. Especially in the use of external websites to serve taxpayers, it has just started. The website involves little content and the information update is slow. The functions of online affairs and government affairs need to be developed and applied. (d) Service mechanism: First, it emphasizes optimizing services and downplays the management of taxpayers. Taxpayers are the basic undertakers of tax revenue. The new mechanism of tax collection and management reform requires taxpayers to declare and pay taxes on their own initiative, and tax authorities should set up tax service offices to implement centralized collection and provide services for taxpayers. Due to the poor quality of some taxpayers, the study, understanding and application of tax policies are not enough, and the tax declaration is not standardized and comprehensive, and the tax payment ability is weak. However, some tax authorities have been blindly pursuing the satisfaction of taxpayers in optimizing services, especially since the establishment of civilized industries. They believe that as long as taxpayers take the initiative to declare their taxes on time, they don't have to be too strict and harsh on taxpayers, so as to avoid conflicts and affect the optimization of services. This not only ignores the quality of optimized service, but also ignores the quality of tax collection and management supervision of taxpayers, making optimized service a mere formality. The second is to focus on optimizing services and weakening the rigidity of law enforcement. Excellent industry style, standardized service standards and taxpayer satisfaction are the basic requirements for tax authorities to carry out the establishment activities. Improving the level of tax service and preventing tax service complaints is one of the contents of creating a civilized industry. However, some tax officials have a one-sided understanding of the connotation of optimizing services, and are afraid of taxpayers' complaints, especially when taxpayers have illegal acts such as non-compliance with tax procedures, false declaration or late declaration, and dare not adhere to principles when accepting, or give up strict law enforcement because of lax examination or poor punishment, thus weakening the rigidity of tax administration according to law. (5) Professional quality: First, some tax officials still have deep traces of "specialized managers" subconsciously, and their comprehensive quality and professional level need to be improved urgently. Satisfaction with work, lack of initiative and creativity, lagging professional quality, slow updating of knowledge, no examination and no study, and long-term cultural and professional quality will not work. Second, the awareness of the legal system is not strong, the mastery of relevant laws is not comprehensive and accurate, and misunderstandings and misinterpretations of laws and regulations still occur from time to time. Some tax officials are unable to cope with the complicated and changeable tax policies, and have not fully grasped all the tax policies, which leads to inadequate policy propaganda and implementation, and even leads to the problems of arbitrariness, poor standardization and low efficiency in tax enforcement to a certain extent, not to mention safeguarding taxpayers' legitimate rights and interests and in-depth tax service. Two, several effective ways to improve the quality of tax service (a) from the service concept, update service awareness, pay attention to service details. In recent years, the tax service level of the national tax department has reached a big step every year, and there have been great breakthroughs in many aspects. However, there is still a phenomenon of poor connection in management, and there are reasons why the implementation mechanism needs to be improved, but the main reason is that our tax cadres and workers still have shortcomings in the service concept. Therefore, although you have served in the army, if you show reluctance between gestures; Although you smile, if the smile reveals inequality, then our service is not perfect and the relationship between the two sides is still unequal. This requires us to realize the great change of service concept. Every national tax official should conform to the trend of the times, realize the change of tax work concept from "supervision and crackdown" to "management service" as soon as possible, and provide taxpayers with high-quality and efficient services. It is necessary to strengthen management in service, deepen service in management, and grasp several work details such as establishing love, meticulous service and a sense of responsibility throughout, so as to truly "love, empower and benefit the people" and give full play to their initiative and creativity in service. It should be said that as long as we try our best, even if our services are not in place, our taxpayers can understand; On the contrary, even if our services are in place, taxpayers will not be happy if we don't try our best. Our tax service should take the taxpayer's "happy or unhappy, satisfied or dissatisfied, yes or no" as the starting point and destination, and everything should start from the taxpayer's needs and put yourself in the taxpayer's shoes. In this regard, first, we should abandon the sense of privilege and be a public servant of taxpayers; Second, we must fulfill our duties and be brave in innovation; Third, we should improve our quality and lay a solid foundation. Only in this way can taxpayers' time and money be minimized. For a specific taxpayer, his service content is very different, and service is our first choice from the details. (2) Starting from the service process, improve the post responsibility system and pay attention to the connection of service details. Since the beginning of this year, the "one-stop" tax mode that the provincial bureau is trying to implement is an effective way to solve the phenomenon that taxpayers are hard to find one ticket and run many times. At present, some tax payment services are still at the level of collection, which is not conducive to the improvement of service efficiency. There is an urgent need to find gaps and loopholes in the process, pay attention to every detail that makes the implementation of tax service not smooth, optimize business processes, increase the proportion of post responsibilities, regroup the power of collection and management, improve the reception capacity at the front desk, and instill detail management into the whole tax-related process. First of all, it is necessary to comprehensively standardize the workflow of tax service and build a professional tax service system. As soon as possible, the tax service standard draft will be made into an official document. For the tax registration, invoice management, tax declaration and other work independently operated by the tax service center, strictly implement the work system and standards, and fully implement the "one-stop" service in accordance with the requirements of "window acceptance, internal circulation, limited time completion and window delivery"; For services that involve multiple departments and businesses and must be approved by superiors, it is necessary to formulate internal approval transfer forms, data transfer forms and other processes, clearly standardize the work responsibilities and processes between posts and between tax service centers and management sub-bureaus, and realize tax-related matters "multi-window settlement to one window settlement, multi-household settlement to one household settlement, and multi-person settlement to one household settlement", and implement one-time acceptance and door-to-door verification. Secondly, improve the post responsibility system and realize the consistency of power and responsibility. Each job can be divided into several details according to legal procedures, or it can contain several details in a post, such as engaging in business connection, data archiving or internal supervision. Each post has been given a clear responsibility, and everyone's post responsibilities are unified with the service commitment to taxpayers, pursuing details and setting posts and responsibilities. At the same time, in order to reflect the promise of the front desk, it is necessary to reposition the post responsibilities, implement the proportion of powers and responsibilities, stipulate the time for background settlement, and clarify the proportion of powers and responsibilities between the front and back offices: if it is accepted and settled immediately, its powers and responsibilities should be at the front desk; Immediately accepted and completed within a time limit, its powers and responsibilities should be in the background; In the case of communication responsibility, the responsibility lies with the communication subject. (three) from the service mechanism, standardize law enforcement investigation, pay attention to the responsibility of service details. On the basis of establishing and perfecting the new tax service mechanism, the "interaction management" of taxpayers and tax departments will be realized. Tax authorities provide taxpayers with all-round, multi-directional and zero-distance management services, adjust services in management, strengthen management in service, form management interaction between tax authorities and taxpayers, and finally achieve a stable balance of management, so as to achieve a "win-win" goal of improving taxpayers' awareness of paying taxes according to law and the level of tax cadres' administration according to law. At the same time, according to the detailed workflow, we should sort out the possible fault behaviors in all law enforcement links, conduct strict assessment according to the nature, severity, social impact and frequency of faults, quantify accountability, improve the service mechanism, and realize the specialization of post-tax management. For example, in order to strictly punish and reflect the rigidity of the tax law, taxpayers are required to issue a tax punishment decision issued by the management branch. According to the regulations, if the procedure is illegal, the information is incomplete, the tax official accepts it by himself, and the input is incorrect, the points of the corresponding acceptance post will be deducted, and the responsible person will be punished. If the audit of the management sub-bureau is not true, the tax source management post will be deducted. (D) Starting from the means of service, innovative service channels, pay attention to service details appeal channels. At present, the way of tax payment service presents a trend of diversification, humanization and modernization, and the depth and breadth of service have been further improved. However, most of these service measures are concentrated in the tax service hall, which can only be reflected, and the service platform needs to be increased. We should start with innovative service means, pay attention to details, and facilitate taxpayers' appeal channels for tax payment services. First, the tax service should be extended from the service hall to the whole national tax work. Management is the best service, and creating a fair and just tax environment is the best service for taxpayers by tax authorities. The implementation of small convenience measures such as "service supervision card" will enable taxpayers to communicate directly with special managers and provide taxpayers with more direct and efficient services. Tax assessment, pre-tax interview and inspection talk all reflect tax service from the management level, which is the connotation and extension of tax service work. The key to work detail management is to grasp and design the details. For tax service, details are the combination of micro-level tax service and tax collection and management. Grasping the details is to make this configuration more effective. Taxpayers should be good at capturing such details so that taxpayers can enjoy high-quality public products and services while fulfilling their obligations. Second, we should make full use of modern information technology to do a good job in tax service. The rapid development of modern information technology and the progress of modern financial payment and settlement tools provide various ways and channels for tax declaration and payment. We should keep pace with the times, take taxpayers as the center, adapt to the development of modern society, and provide taxpayers with diversified, convenient and efficient tax declaration and payment methods such as mail, telephone voice, electronic data exchange and network transmission. Actively promote the use of electronic settlement methods such as POS machines to pay taxes, maximize the use of social resources provided by modern information and communication technologies to provide taxpayers with high-quality, convenient and efficient services, and save collection costs. Through various channels, we will strive to innovate service methods, strive for humanization and diversification of services, and achieve civilized, efficient, honest and pragmatic work goals. Third, expand tax service from tax authorities to the whole party and government organs. Taxation is the material basis for the operation of state machinery, and the importance of taxation in the national economy determines the importance of taxpayers in national political and economic affairs. Serving taxpayers is the purpose of the party and government organs and their public servants throughout the country. The state should fully promote democracy, expand taxpayers' right to participate in and discuss state affairs, and expand their right to know, so that they can fully participate in the formulation and implementation of all laws and supervise the formulation and implementation process. Party and government organs and their civil servants in every country should know the law and set an example to safeguard the dignity and rigidity of the tax law.
Analysis of how to embody the obligation of informing in tax assessment: let taxpayers fully understand and calmly deal with it; Reflect the legal principle: evaluate according to law and not abuse power.
Reflect the principle of rationality: collect relevant information, do not interfere with normal operation, do not interfere with business secrets, and maintain business image.
Reflect the obligation of guidance: if you don't understand the enterprise, you should inform it in detail.
In short, the role of equal relations and * * * in enterprise reform.
The scheme requires perfecting the complaint mechanism of tax service, establishing a regular evaluation and feedback system of tax service quality, how to improve the quality of tax service, realize the transformation of tax service from shallow to deep, from simple to comprehensive, from superficial service to classified service, and make strict law enforcement and quality service more perfect. This is the main topic and significance of this paper.
First, the current problems and gaps in tax service (1) Ideologically: First, "for taxpayers.
How to improve the quality of local tax service According to your business scope, it is reasonable to say that selling cigarettes and daily necessities is subject to value-added tax, while the first two items are within the scope of business tax, which should be part-time activities and pay taxes separately.
On how to strengthen the tax payment service (1). There is a problem of uncoordinated operation in the one-window service model. In order to further standardize the tax service of the tax service hall, our grass-roots units are trying to launch a one-window service to merge all tax-related matters handled by taxpayers into the front desk of the tax service hall. According to the mode of window acceptance, internal circulation, settlement of matters and window rotation, the previous procedure that taxpayers need to go to the tax authorities for a long time to find multiple departments and people to settle a matter is changed to internal circulation of the local tax department, and taxpayers can settle it through a window of the local tax department, which reflects the quality of the local tax department. However, in practice, because some local tax cadres are influenced by traditional bad habits, their enthusiasm for implementation is not high; Restricted by management ability and level, tax efficiency is low; There is a lack of perfect coordination and implementation mechanism between tax collection and inspection, and from time to time there will be untimely convergence of work, resulting in disjointed work; The unreasonable classification of tax payment windows leads to uneven busy and idle hours of each window, and sometimes there is a long queue in front of some windows, which delays the implementation of the one-window tax payment model and hinders local tax authorities from achieving the goals of improving quality, speeding up and increasing efficiency. (B) superficial understanding of tax services. With the improvement of national quality and the renewal of tax payment concept, objectively higher requirements are put forward for us to provide tax payment services. Tax service should not stay at the shallow level, but should strive to realize the transformation from the shallow level to the deep level. Insisting on administering taxes according to law and making taxes open, fair and just is the best service, which requires local tax officials to firmly establish legal awareness in their work, strictly fulfill their rights and obligations determined by laws and regulations, and collect taxes according to law; When exercising tax discretion, whether the basis is clear, whether the procedure is legal, fair and reasonable. However, some of our cadres still only understand tax service as building a spacious and bright tax hall, serving with a smile, helping taxpayers with a chair and pouring a glass of water. Ideologically, it is opposed to administering taxes according to law with high-quality services, and it is believed that adhering to administering taxes according to law cannot optimize services; It is difficult to optimize services and administer taxes according to law. The performance in the work is as follows: when strengthening the evaluation of professional ethics, the rigidity of law enforcement is weakened, and it is afraid to conduct inspections and vigorously collect and manage according to law; In the process of attracting investment, we are worried that adhering to the rule of law will affect the development of local economy, cause unfair competition among taxpayers, disrupt the normal tax order and cause taxpayers' dissatisfaction. Second, effective ways to strengthen tax service (1) Adhere to the people-oriented principle and improve the quality of local tax cadres. First, establish a service concept. By strengthening ideological education and ideological guidance, we can completely eliminate the long-term unhealthy psychology of cadres, firmly establish the service concept that taxpayers are our god and tax service is no small matter, stimulate the service enthusiasm of all local tax taxpayers, be taxpayers' waiters in good faith, turn taxpayers' needs into local tax cadres' subjective wishes, enhance the initiative of service, reflect the humanistic care of tax cadres with sincere feelings, and provide taxpayers with sincere, high-quality and efficient tax service. The second is to improve service capabilities. The quality of local tax cadres is the most fundamental factor to improve service quality. It is necessary to attach importance to and strengthen the vocational training of all staff, ensure that each staff member is proficient in the connotation and process of one-window service mode, knowledge of tax laws and regulations, knowledge of financial accounting and computer operation skills, keep abreast of changes in tax policies, improve the ability to interpret and make full use of tax policies, improve work skills and skills, realize the perfect combination of man and machine with the help of modern office facilities, and improve tax efficiency and tax service level. The third is to pay attention to social etiquette. Improve personal etiquette and communication skills, be polite, meticulous and considerate in the process of tax service, so as to gain the recognition and appreciation of taxpayers; In the face of the unreasonable demands of taxpayers, we should adhere to the principle of being neither humble nor supercilious, levy taxes for the country with confidence, and improve execution. (two) strict management according to law, establish a fair and just tax legal environment. Tax administration and law enforcement must abide by the law and obey the overall situation. We should faithfully safeguard the unity and seriousness of national tax laws, regulations and policies, firmly practice the law enforcement purpose of tax personnel, and provide a tax environment ruled by law for economic development and taxpayer management. It is also necessary to faithfully implement various preferential tax policies, correctly implement various tax policies, reflect the orientation of national industrial policies, and encourage the development of superior economy and people's livelihood economy. In all law enforcement management, the policy should be open and the tax burden should be fair, especially for the self-employed who involve a wide range, it must be fair, reasonable, open and just. Law enforcement cadres should resolutely get out of the misunderstanding that law enforcement is administrative power, take taxpayers as the object of management and rectification, and get used to the phenomenon of emphasizing words but neglecting punishment, giving priority to rectification and cracking down on law enforcement in the process of law enforcement, establish a harmonious relationship with equal status of both parties, and integrate management into services. (3) To implement high-quality service and build a harmonious relationship between tax collection and payment, we must establish a scientific concept of tax service, and require grass-roots tax personnel to proceed from reality, pay taxes in depth, examine the truth, tell the truth, do practical things and seek practical results, especially be patient and meticulous in publicizing the party's tax policy, and take pains to ask questions when answering taxpayers' questions, and resolutely overcome the bad style of carelessness, floating but not deep. It is necessary to adhere to the principle of feeling for taxpayers, benefiting taxpayers and using power for taxpayers, and constantly optimize the function of the tax service hall. While strengthening the hardware supporting construction of convenience and service for taxpayers, we should vigorously promote the whole service, appointment service, reminder service, prompt service, counseling service, delay service, first inquiry responsibility system, time-limited settlement system and error investigation system to provide taxpayers with in-depth and high-quality services.
How to improve the service quality of supermarkets? Any high-quality enterprise lies in the strength of the whole team. The strength of the team is based on the service consciousness of each department and everyone. The importance of detail service can be seen. Only by constantly improving the quality of our service can we meet the needs of customers, improve every detail of the service and implement it as a major event. Any detail that damages the quality of service cannot be ignored as a trivial matter. To improve service quality, we should start with small things, so that every improvement will bring greater convenience and satisfaction to customers. This is the root of the life source of service. For example, in the process of serving customers, a warm greeting or a small smile is a concrete manifestation of customers' sincere service details.
Strengthen employee training and gradually improve the overall quality of employees.
Supermarkets are different from other industries, and sometimes the requirements for employees' moral quality are even higher than professional quality. Therefore, while cultivating employees' professional skills, we should pay more attention to the cultivation of personal accomplishment. Improve the comprehensive quality of employees through unified training, regular assessment and appraisal, and train each employee in professional ethics, etiquette, manners and other related projects. Cultivate the ability of communication and cooperation between employees and customers, so that every employee can form the habit of establishing good cooperative relations with customers, and actively, enthusiastically and actively serve every customer in the daily service process.
. We should take the initiative to communicate with customers when they put forward various suggestions on our service. We should not be afraid of customers' suggestions and criticisms, but treat customers with gratitude, and take it as an opportunity to correct and improve our service, so that customers can finally understand and agree with us and truly realize our company's consistent service tenet of people-oriented and customer first.
Do a good job in receiving and handling customer complaints.
Take most customer complaints as a kind reminder and learn to look at the problem from the other side. Only by frankly facing, actively solving problems and effectively improving services can we form stronger competitiveness and brand effect, face all kinds of complaints with a positive attitude and constantly reflect on ourselves, can we find out the shortcomings in management and service in time, improve the service quality as much as possible, and take customer dissatisfaction as the direction of work improvement and efforts.
Implement humanized management and service. Only through our strict management, high-quality service, meticulous work and high-quality employees can we create a comfortable and comfortable leisure shopping environment for customers, meet their various service needs, and be recognized by customers and society. In order to form a certain influence and popularity in the market forever.
(Source: "Su Guo people" Author: Zhang Xiaozhen, Su Guo Jiang Xinzhou convenience store)
How to improve the service quality of pet shops 1 Customer demand. Customer's demand is an uncontrollable factor for pet shops. The changing customer demand, different consumption habits and personal preferences determine the great influence of this factor on the expected service quality.
2. Promote publicity. Promotion is directly controlled by pet shops, including advertising and promotional activities. The impact of these aspects on the expected service quality is obvious. For example, in advertising activities, some pet shops exaggerate their services in order to attract customers, which leads to high expectations of quality. However, once customers arrive at the physical store, the service quality is not as good as expected, which will greatly reduce their perceived service quality.
3. Store image and customer reputation. Store image and customer reputation can only be indirectly controlled by pet stores. Although these factors are influenced by many external conditions, they are closely related to the previous service quality of the store.