稅(shui)(shui)務系統(tong)在第二批黨的群眾路線教育實踐活動中(zhong)，始(shi)終堅持以(yi)上(shang)率下(xia)、以(yi)下(xia)促上(shang)、以(yi)點帶面(mian)抓(zhua)整改，著力打(da)通便民辦稅(shui)(shui)“最后(hou)一公里”，極(ji)大地便利了(le)納稅(shui)(shui)人。

　　稅(shui)(shui)務系(xi)統在第二批黨的群眾(zhong)路線(xian)教育實(shi)踐活(huo)動中，始終堅持(chi)以上(shang)率下、以下促上(shang)、以點帶面抓整改，著力打(da)通便民辦(ban)稅(shui)(shui)“最后一公里(li)”，極大地便利了納稅(shui)(shui)人。

　　簡化(hua)(hua)行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)。稅(shui)務(wu)系統積極轉(zhuan)變職能，堅持放管(guan)結(jie)合，深化(hua)(hua)行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)制度改(gai)革。稅(shui)務(wu)總局(ju)(ju)先(xian)后取消了(le)(le)(le)43項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)行(xing)(xing)(xing)(xing)政(zheng)(zheng)許(xu)可和(he)非許(xu)可審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)事(shi)(shi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)，公開(kai)了(le)(le)(le)87項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)事(shi)(shi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)，把該(gai)放的權(quan)放到位、該(gai)管(guan)的事(shi)(shi)管(guan)到位。山東(dong)省(sheng)煙臺市國(guo)稅(shui)局(ju)(ju)前(qian)移(yi)(yi)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)事(shi)(shi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)。拓展辦(ban)稅(shui)服(fu)務(wu)廳功能，構建集(ji)辦(ban)稅(shui)、調(diao)查(cha)(cha)、審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)于一(yi)體(ti)的納稅(shui)服(fu)務(wu)新模(mo)式，將45項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)事(shi)(shi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)前(qian)移(yi)(yi)，25項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目改(gai)為(wei)(wei)受(shou)理即辦(ban)，13項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目取消調(diao)查(cha)(cha)環(huan)節，7項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)前(qian)置調(diao)查(cha)(cha)核(he)實(shi)改(gai)為(wei)(wei)“先(xian)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)、后核(he)實(shi)”。湖(hu)北省(sheng)孝感市國(guo)稅(shui)局(ju)(ju)改(gai)革審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)方式。整合直屬分局(ju)(ju)和(he)高新區(qu)、孝南(nan)區(qu)國(guo)稅(shui)局(ju)(ju)等單位辦(ban)稅(shui)服(fu)務(wu)廳，創立(li)“一(yi)站式、立(li)體(ti)式、無縫式、延伸(shen)式”納稅(shui)服(fu)務(wu)工作(zuo)法，做到辦(ban)稅(shui)前(qian)臺集(ji)中、服(fu)務(wu)外部拓展、業(ye)務(wu)內部流(liu)(liu)(liu)轉(zhuan)、質量后臺控制、信息多方共享(xiang)，實(shi)現(xian)了(le)(le)(le)行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)“一(yi)單流(liu)(liu)(liu)轉(zhuan)、模(mo)板作(zuo)業(ye)、并聯審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)、全(quan)域覆(fu)蓋”，審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)時(shi)限整體(ti)提速80%以(yi)上(shang)。寧波市象山縣國(guo)稅(shui)局(ju)(ju)簡化(hua)(hua)行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)。在清理行(xing)(xing)(xing)(xing)政(zheng)(zheng)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目的基礎上(shang)，公開(kai)65項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)行(xing)(xing)(xing)(xing)政(zheng)(zheng)許(xu)可和(he)非行(xing)(xing)(xing)(xing)政(zheng)(zheng)許(xu)可審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目清單，取消15種涉稅(shui)文(wen)書報(bao)(bao)表，推行(xing)(xing)(xing)(xing)稅(shui)收(shou)優(you)惠(hui)備(bei)案(an)等六類82項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)“免填單”服(fu)務(wu)，讓放權(quan)更徹底。湖(hu)南(nan)省(sheng)湘(xiang)潭市國(guo)稅(shui)局(ju)(ju)規范審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)流(liu)(liu)(liu)程。以(yi)簡化(hua)(hua)審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)事(shi)(shi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)、簡并流(liu)(liu)(liu)轉(zhuan)環(huan)節、減少報(bao)(bao)表資料為(wei)(wei)內容，編制稅(shui)收(shou)征管(guan)業(ye)務(wu)工作(zuo)規范、非即辦(ban)涉稅(shui)事(shi)(shi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)最(zui)優(you)業(ye)務(wu)流(liu)(liu)(liu)程，簡并優(you)化(hua)(hua)101項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)涉稅(shui)業(ye)務(wu)流(liu)(liu)(liu)程、審(shen)(shen)(shen)批(pi)(pi)(pi)(pi)(pi)(pi)(pi)、申報(bao)(bao)資料，實(shi)現(xian)了(le)(le)(le)“一(yi)廳通辦(ban)、前(qian)臺受(shou)理、內部流(liu)(liu)(liu)轉(zhuan)、窗(chuang)口出件”。

　　整合稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收執(zhi)法(fa)。稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)系統加(jia)強工作統籌(chou)，整合執(zhi)法(fa)檢(jian)查(cha)，大力(li)簡并報(bao)(bao)(bao)表資料(liao)(liao)(liao)。稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)(ju)先后(hou)取消(xiao)29項(xiang)進(jin)戶執(zhi)法(fa)、26種納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)填報(bao)(bao)(bao)的(de)文(wen)書報(bao)(bao)(bao)表。各地主動承接，推(tui)出便(bian)民(min)辦(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)措施(shi)37063條，其中(zhong)簡化辦(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)流(liu)程17111項(xiang)，簡并報(bao)(bao)(bao)表資料(liao)(liao)(liao)12851項(xiang)，整合稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收檢(jian)查(cha)評比3026次(ci)。北京市國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)(ju)堅持辦(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)擔最小化。建(jian)(jian)立(li)市、區局(ju)(ju)(ju)和(he)(he)辦(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)服務(wu)(wu)廳(ting)三級(ji)國(guo)地稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)溝通(tong)(tong)機制，共(gong)同推(tui)出七類49項(xiang)聯辦(ban)事項(xiang)，讓納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)“進(jin)一家門、辦(ban)兩家事”。在執(zhi)行(xing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)(ju)取消(xiao)的(de)進(jin)戶執(zhi)法(fa)項(xiang)目(mu)(mu)和(he)(he)文(wen)書報(bao)(bao)(bao)表外，取消(xiao)依(yi)上級(ji)或依(yi)本級(ji)文(wen)件設立(li)的(de)4項(xiang)進(jin)戶執(zhi)法(fa)項(xiang)目(mu)(mu)。黑龍江省(sheng)依(yi)蘭縣(xian)(xian)國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)(ju)整合進(jin)戶執(zhi)法(fa)。聯合開(kai)(kai)展(zhan)征管、稽查(cha)、法(fa)規等進(jin)戶執(zhi)法(fa)項(xiang)目(mu)(mu)清理，統籌(chou)進(jin)戶執(zhi)法(fa)事項(xiang)安(an)排，做到各部門共(gong)同進(jin)戶、統一實(shi)(shi)施(shi)、結果(guo)共(gong)享。山西省(sheng)長治縣(xian)(xian)國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)(ju)(ju)創建(jian)(jian)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)之家。開(kai)(kai)展(zhan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收政策集中(zhong)培訓(xun)，使(shi)服務(wu)(wu)貼近(jin)需求；優化《征管業務(wu)(wu)流(liu)程》，減少辦(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)環(huan)節；對通(tong)(tong)過電子申(shen)報(bao)(bao)(bao)方式報(bao)(bao)(bao)送(song)申(shen)報(bao)(bao)(bao)資料(liao)(liao)(liao)的(de)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)按(an)年度(du)報(bao)(bao)(bao)送(song)紙質資料(liao)(liao)(liao)，對長期(qi)選擇電子申(shen)報(bao)(bao)(bao)且(qie)申(shen)報(bao)(bao)(bao)數據完整準(zhun)確的(de)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)實(shi)(shi)行(xing)申(shen)報(bao)(bao)(bao)資料(liao)(liao)(liao)零(ling)報(bao)(bao)(bao)送(song)。

　　拓(tuo)(tuo)展(zhan)服(fu)務(wu)平臺。稅(shui)(shui)(shui)務(wu)系統積極推(tui)(tui)(tui)進(jin)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)服(fu)務(wu)廳標(biao)準化(hua)(hua)建(jian)設，依托金稅(shui)(shui)(shui)三期(qi)工(gong)(gong)(gong)程拓(tuo)(tuo)展(zhan)網(wang)上(shang)(shang)(shang)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)功能，推(tui)(tui)(tui)進(jin)同(tong)城通(tong)辦(ban)(ban)(ban)(ban)(ban)(ban)，為納(na)稅(shui)(shui)(shui)人(ren)提供多(duo)元化(hua)(hua)服(fu)務(wu)。陜西省國稅(shui)(shui)(shui)局拓(tuo)(tuo)展(zhan)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)渠道。推(tui)(tui)(tui)行(xing)(xing)(xing)稅(shui)(shui)(shui)務(wu)登記、納(na)稅(shui)(shui)(shui)申(shen)(shen)報、發票領(ling)購等5類17項業務(wu)的(de)“同(tong)城通(tong)辦(ban)(ban)(ban)(ban)(ban)(ban)”，覆蓋(gai)面達到100%；推(tui)(tui)(tui)廣實(shi)時刷卡(ka)繳稅(shui)(shui)(shui)系統，納(na)稅(shui)(shui)(shui)人(ren)完(wan)成納(na)稅(shui)(shui)(shui)申(shen)(shen)報后便可用銀行(xing)(xing)(xing)卡(ka)刷卡(ka)繳稅(shui)(shui)(shui)；開(kai)(kai)通(tong)“網(wang)上(shang)(shang)(shang)稅(shui)(shui)(shui)務(wu)局”，依托互聯(lian)(lian)網(wang)搭建(jian)網(wang)上(shang)(shang)(shang)申(shen)(shen)報、網(wang)上(shang)(shang)(shang)繳稅(shui)(shui)(shui)、網(wang)上(shang)(shang)(shang)認證、網(wang)上(shang)(shang)(shang)開(kai)(kai)票、網(wang)上(shang)(shang)(shang)抄報稅(shui)(shui)(shui)、網(wang)上(shang)(shang)(shang)查詢等9項虛擬辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)服(fu)務(wu)。河南省洛陽市國稅(shui)(shui)(shui)局推(tui)(tui)(tui)行(xing)(xing)(xing)多(duo)元化(hua)(hua)服(fu)務(wu)。開(kai)(kai)展(zhan)標(biao)準化(hua)(hua)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)服(fu)務(wu)廳建(jian)設，將所(suo)有窗(chuang)口整合為綜合業務(wu)窗(chuang)口，讓納(na)稅(shui)(shui)(shui)人(ren)“一站(zhan)辦(ban)(ban)(ban)(ban)(ban)(ban)”；推(tui)(tui)(tui)行(xing)(xing)(xing)同(tong)城通(tong)辦(ban)(ban)(ban)(ban)(ban)(ban)，讓納(na)稅(shui)(shui)(shui)人(ren)“就近辦(ban)(ban)(ban)(ban)(ban)(ban)”；創(chuang)新個(ge)體稅(shui)(shui)(shui)收(shou)征管方式，變(bian)按月申(shen)(shen)報為按季申(shen)(shen)報，讓納(na)稅(shui)(shui)(shui)人(ren)“簡易(yi)辦(ban)(ban)(ban)(ban)(ban)(ban)”；擴(kuo)大(da)自助(zhu)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)機(ji)和自助(zhu)開(kai)(kai)票機(ji)覆蓋(gai)范(fan)圍，讓納(na)稅(shui)(shui)(shui)人(ren)“隨時辦(ban)(ban)(ban)(ban)(ban)(ban)”；推(tui)(tui)(tui)行(xing)(xing)(xing)網(wang)上(shang)(shang)(shang)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)，告別(bie)稅(shui)(shui)(shui)款(kuan)入庫繳款(kuan)書(shu)紙質(zhi)時代，讓納(na)稅(shui)(shui)(shui)人(ren)“在家辦(ban)(ban)(ban)(ban)(ban)(ban)”。山東省萊(lai)陽市國稅(shui)(shui)(shui)局開(kai)(kai)展(zhan)延(yan)伸服(fu)務(wu)。實(shi)行(xing)(xing)(xing)流動(dong)導(dao)稅(shui)(shui)(shui)制(zhi)(zhi)，增設流動(dong)導(dao)稅(shui)(shui)(shui)崗，引(yin)導(dao)納(na)稅(shui)(shui)(shui)人(ren)快捷(jie)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)；實(shi)行(xing)(xing)(xing)特(te)事特(te)辦(ban)(ban)(ban)(ban)(ban)(ban)制(zhi)(zhi)，對納(na)稅(shui)(shui)(shui)人(ren)特(te)急事項由辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)廳主(zhu)任(ren)協調快辦(ban)(ban)(ban)(ban)(ban)(ban)；實(shi)行(xing)(xing)(xing)延(yan)時工(gong)(gong)(gong)作制(zhi)(zhi)，實(shi)行(xing)(xing)(xing)中午(wu)輪流值班、申(shen)(shen)報高峰(feng)期(qi)延(yan)時工(gong)(gong)(gong)作制(zhi)(zhi)度(du)；實(shi)行(xing)(xing)(xing)特(te)殊(shu)納(na)稅(shui)(shui)(shui)人(ren)上(shang)(shang)(shang)門辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)制(zhi)(zhi)，由“學雷鋒”小組對老弱孕殘等特(te)殊(shu)納(na)稅(shui)(shui)(shui)人(ren)上(shang)(shang)(shang)門服(fu)務(wu)；實(shi)行(xing)(xing)(xing)臨時預約辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)制(zhi)(zhi)，公(gong)開(kai)(kai)辦(ban)(ban)(ban)(ban)(ban)(ban)稅(shui)(shui)(shui)服(fu)務(wu)廳工(gong)(gong)(gong)作人(ren)員聯(lian)(lian)系方式，辦(ban)(ban)(ban)(ban)(ban)(ban)理節假日(ri)納(na)稅(shui)(shui)(shui)人(ren)遇到的(de)緊(jin)急涉稅(shui)(shui)(shui)事宜。

　　落實首問責任。稅務系統出臺首問責任制度，實行績效管理，嚴格追究責任，推動納稅服務措施落實到位。青島市四方區國稅局征納互動落實首問責任。深入查找稅收征管、納稅評估、稅務檢查等環節的服務問題，讓投訴從被動受理轉為主動預防，并利用懇談會、培訓會和問卷調查，掌握納稅人需求，及時回應和處理納稅人訴求。四川省攀枝花市地稅局“四輪驅動”推動責任落實。以觀念改變為驅動，利用網絡監控、現場監督、明查暗訪、受理投訴強化責任觀念；以職能轉變為驅動，推進涉稅業務辦稅服務廳集中辦理，明確責任要求；以流程規范為驅動，統一內、外部流程圖，劃分責任界限；以素質提升為驅動，提高履行責任能力。湖南省永州市冷水灘區國稅局完善首問責任工作流程。納稅人辦理涉稅事項遇到的第一個國稅干部為首問責任人，負有對納稅人作出滿意答復的責任。接待納稅人不能以“不知道、不清楚、不歸我管”為由推卸搪塞，屬本人職責范圍且手續完備的，要在規定時限內辦結；手續不完備的，要一次性告知全部辦理要求；不屬于本人職責范圍的，要引導納稅人辦理。推行首問責任績效管理，由局領導帶隊不定期巡查暗訪，對不履行或履行首問責任不到位的嚴格追究責任。