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自1994年以来,国家税务局提出了“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管新模式,并明确指出“在城市(县城)建立以征收服务厅为主体的城市分局;在农村按经济区域设置农村中心税务所”的征管改革重点.各级税务机关迅速转变思想观念,统一认识,积极行动,勇于开拓,大胆改革,建立了以城市分局和农村中心税务所为主体的征收服务厅,按照管理服务,征收监控,税务稽查,政策法制四个系列设置功能窗口,税务人员在各窗口内部定岗定责,分工协作,征收服务厅集纳税申报、征前审核、税款征收、管理服务.税务稽查等职能于一体,专管员变管户为管事.实现了模式转换.但是,新的征管格局和征收方式,也为建立一套新的税款征收划解入库操作规程提出了新课题,以满足征管改革的需求.推动征管改革的深化和完善.要切实做好这项工作,必须将银行部门引入征收服务厅,设立银行办税窗口,建立以征收服务厅为主体,以银行
Since 1994, the State Administration of Taxation has put forward a new tax collection and management model of “tax collection and service optimization based on computer networks, centralized collection and key inspection” and has clearly pointed out that “the establishment of tax collection and collection agencies in cities (counties) Service centers as the main branch of the rural areas in the rural areas set by the rural tax center, ”the focus of reform of tax administration at all levels of tax authorities quickly change their ideas and concepts, a unified understanding, positive action, courage to open up, bold reform, the establishment of a city branch And the rural center of the tax office as the main collection service hall, in accordance with the management services, collection of monitoring, tax audit, policy and legal system set four function window, the tax staff in each window fixed responsibility, division of labor cooperation, collection of service hall tax returns , Before the expropriation audit, tax collection, management services. Tax audits and other functions in one, the special manager to change management as a matter of management to achieve the mode conversion.However, the new pattern of collection and collection, but also to establish a new Tax collection and removal of warehousing operating procedures proposed a new task to meet the needs of the reform of the collection and management. Promote the reform of the collection and management of the deepening and improvement. This work must be the banking sector into the collection service hall, the establishment of bank tax window, the establishment of the collection hall as the main service to banks