纳税人咨询办理的事项不属于办税服务厅职责范围的

2025年04月08日 07:22
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纳税人咨询办理的事项不属于办税服务厅职责范围:
一、凡资料齐全且符合法定条件者,能当场办理或答复的,应当场办理或答复;对不能当场办理或答复的,应建立登记台账和收件回执,登记内容包括接洽时间、纳税人名称、联系方式、首问事项、首问责任人、承办人和办理答复时间等相关信息,回执内容包括首问责任人姓名、联系方式、承诺办理或答复时限、监督投诉电话等;
二、对资料不齐全或不完全符合法定条件者,能容缺受理的,先予以受理,并应一次性告知其需补齐的资料,不能或明确告知不予办理的理由、依据等。法律依据:《税收征管法》第八条
第一款规定:“纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的规定以及与纳税程序有关的情况。”这是对纳税人、扣缴义务人知情权的规定。由于我国实行多税种的复合税制,同时,为了规范执法、便于操作,司法规定也越来越详细、越来越复杂,因此,税务机关加强税法宣传服务十分必要。纳税程序是纳税人依法履行纳税义务的步骤和方法,也是税务机关依法征税的程序。因此,重视程序、严格按程序办事尤其重要。目前,办税服务厅应该公布完整的办税程序和服务规范,方便纳税人、扣缴义务人了解有关程序性规定。

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