1. Strengthen legal education and ideological and moral education.
In addition to organizing legal education, study and training, we can try our best to cultivate law enforcement officers' awareness of administration according to law and risk prevention by organizing cadres to attend court trials and establishing a system of "regular hearings for legal cadres" to improve their ability to prevent risks and resolve crises.
2, strengthen the tax laws and regulations, policies and business knowledge training.
It is necessary to strengthen the study and training of tax laws and regulations, current tax policies and the operating system of tax collection and management software, so that law enforcement personnel can master enough post business knowledge and improve their business skills and law enforcement ability; At the same time, it is necessary to strengthen the study of the relevant provisions on the accountability of law enforcement faults and the handling of violations of discipline and law, so that cadres can have a clear and profound understanding of the consequences of violations of discipline and law.
3, strengthen the tax service skills training and psychological guidance.
For window staff, we should pay attention to the training of tax service awareness and service skills, strengthen effective psychological counseling, and make tax authorities and taxpayers resolve law enforcement risks in a harmonious atmosphere.
(two) to further improve the workflow, standardize law enforcement behavior, improve work efficiency.
1. Clarify filing materials and responsibilities of tax authorities and taxpayers in filing work, strengthen follow-up supervision and improve electronic ledger.
Further standardize the measures for the administration of tax reduction and exemption filing, clarify the responsibility of tax authorities to accept, increase the application materials for the authenticity of the information provided by enterprise legal persons, and avoid the risk of law enforcement by cadres. At the same time, an electronic record ledger should be established to record each record item by item to ensure that the responsibilities are in place.
2, improve the comprehensive collection workflow, standardize law enforcement behavior, improve work efficiency.
Set up a reasonable window, comb and improve the workflow, further optimize the tax process, simplify the tax procedures, reduce the burden on taxpayers, protect the legitimate rights and interests of taxpayers, improve work efficiency while strictly implementing various policies, resolve the contradiction of tax collection and payment, realize the unity of strict law enforcement and enthusiastic service, and resolve law enforcement risks.
3) Further improve the working mechanism and strengthen institutional constraints.
1. Establish a policy problem feedback system to solve problems encountered in daily work in time.
Standardize the problem feedback mode, actively explore the establishment of a demonstration mechanism for case solving, provide a starting point for future policy revision and improvement, and gradually integrate cases into * * *, so as to gradually standardize them.
2. Improve the tax management system and give full play to the tax management function.
Establish a joint meeting system of tax collection and management departments, a communication and convergence system of tax collection and management and service, and a tax collection and management evaluation system, establish a complete communication and feedback mechanism of tax collection and management and service, collection and management, inspection and evaluation, and constantly improve the tax collection and management system.
3. Establish a collective research system for difficult case reports.
Collective research on reporting difficult cases can be conducted in the form of irregular meetings. In the case that the relevant departments can't solve difficult cases or contradictions, the reporting center will ask the bureau leaders to hold a collective research meeting to form opinions and suggestions on case handling through discussion, which will help the undertaking department to implement the reported cases and reduce the risk of law enforcement.
4. Establish an early warning communication mechanism to prevent and resolve law enforcement risks.
The department that produces the source of the case should establish a pre-risk early warning communication mechanism with the legal system, tax branches, inspection bureaus, business departments and other relevant departments. The legal department can take the initiative to conduct legal supervision and legal aid in advance by knowing the tax-related disputes of various units in advance, pay attention to collecting evidence for incidents with administrative reconsideration and litigation risks, and make preparations in advance to prevent and resolve law enforcement risks.