Tax Administration Improves Tax Service System

In order to implement the "deepening"

The State Administration of Taxation recently issued a circular calling for further improvement of the 5 service systems, namely the first inquiry responsibility, the limited time management, the appointment tax, the delayed service and the 24 hour self-help tax system, so as to effectively reduce the tax burden of the tax payer.

It is clear that the process management of the first asking responsibility system should be carried out. It is stipulated that the responsible person of first inquiry should establish a registration account and receipt receipt for tax related matters that cannot be handled on the spot, standardize the open channels for the time limit, and inform the taxpayers before the time limit is expired, and clarify the time limit for the extension of the processing time; provide the taxpayer with a diversified appointment service channel, implement the peak shifting reservation service, clarify the appointment service alteration matters, provide delayed services to the taxpayers who are already waiting for the tax related services to be processed or have already been in the tax service field near the time of commuting, and, through the online tax platform, the mobile tax platform, the 12366 tax service hotline, the self service tax terminal, etc. notice

Provide 24 hours self service tax service.

The director of the tax service division of the State Administration of Taxation introduced the notice to consolidate the results and facilitate operation. The contents, methods, processes and time limits of the 5 systems were clearly defined and promoted.

Facilitation reform provides system guarantee.

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1, the advantage of maximizing profits and maximizing profits is that under the condition of commodity economy, the amount of surplus products can be measured by the value index of profit; the shortcoming of the profit maximization goal (1) does not consider the time value of capital; (2) the risk factors are not fully considered; (3) it is easy to lead to short-term behavior (4) without considering the matching relationship between the profits and capital invested by enterprises.

2, the maximum profit per share maximization of profit per share considers the matching relationship between profits and investment capital, but it does not take into account the time value of capital, nor takes full account of risk factors, and easily leads to short-term behavior.

3, the maximization of enterprise value, the value of an enterprise refers to the present value of the inflow of economic benefits that the enterprise can bring to investors in the future. Therefore, we consider the time value factor of capital, take account of the risk factors, and overcome the short-term behavior, which also reflects the matching relationship between the profits of enterprises and the capital invested.

The viewpoint of maximizing enterprise value overcomes the defects of the first two viewpoints.

At the same time, it can also achieve capital preservation and appreciation.

Limitations: for a listed company, the price of a stock can reflect the value of a stock to a certain extent. The price here refers to the current price. At that time, the goal of maximizing enterprise value as financial management can not reflect the potential or expected earning power of an enterprise.