Research On The Problems And Countermeasures Of Letter And Visit Work In Chendu Tax System

With the rapid development of social economy and the increasing public awareness of legal system,especially in 2018,the reform of the national and local tax collection and management system,the merger of provincial-level and below provincial-level state-level and local tax institutions,and specific responsibility for the collection and management of various taxes and non tax revenues within the jurisdiction area,the number of tax related letters and visits of Chengdu tax system has gradually increased,and the problems involved have become more complex and common There are more and more people who participate in and express tax related demands through letters and visits.It is of great significance to analyze the problems and causes of the petition work in the current tax system of Chengdu,draw lessons from the advantages and experiences of relevant provinces and cities,such as taxation and petition system,and put forward countermeasures to solve the problems,which is of great significance for us to do a good job in the tax petition work in the new period and to contribute to the construction of a harmonious society.As far as the tax department is concerned,in order to protect the authority and interests of national tax collection,all social roles are"compulsory arrangements" of tax laws and regulations at all levels,which is the main factor that easily leads to social contradictions of tax departments.Therefore,compared with other public management departments,the tax department is in the focus of social interest distribution,and social contradictions and conflicts are more obvious.From this point of view,the "safety valve" function of the petition system is more important in the tax department.Tax petition is a work to solve the problem of petitioners’ demands,a powerful guarantee to strengthen the team building,a fast window to publicize tax policies and regulations,a bridge and link between tax authorities and the masses,and an effective way to solve the contradiction between tax collection and payment.It plays an important role in promoting the healthy development of Taxation and building a hannonious relationship between tax collection and payment.This article is based on previous theoretical results,According to the public management theory,Through literature research,investigation,research and comparative analysis,Through the current situation of tax reporting and visits of 22 municipal(county)tax bureaus,inspection bureau,second branch directly under the jurisdiction,It is found that the working procedures in Chengdu tax petition work are not standardized,and the connection between the handling subjects is not smooth,Poor handling effect and other problems,Starting from the practical work,The reasons are analyzed,The countermeasures countermeasures are proposed,This is for the supplementary tax reporting theory,Effectively carry out the tax complaint reporting work,It is of great significance to improve the Chinese tax petition work,Can enrich the contents of the existing tax complaint reporting work research,And to deepen its depth.In the context of socialism with Chinese characteristics in the new era,the petition system still plays a role.The complaint and reporting system is all-inclusive and has a wide coverage.As a branch of China’s petition system,the tax petition system is also one of the non-litigation settlement mechanisms of tax disputes.The study on the petition system from the theoretical guidance to the practical level can supplement the theoretical study on the contents of the existing petition system.