Study On Optimization Of Internal Revenue Service Tax Services Practice In Mianyang Gaoxin National Tax Bureau

With the transition of the function of the government of our country in the new period, the organization of tax system transform from "the type of management" to "the type of serving" at the same time. It is not only the need of the modern market economy but also the only road which the work of tax-collection in our country must get through to get into the phase of collecting tax in a modern and civilized way. The theme of the work of national tax in the new period is to "Service the Scientific Development, Construct a Harmonious Tax-system". Optimizing the service of paying tax is a critical act to carry the theme into practice. Now, tax-paying service as well as the levy and management of tax have been the two core businesses of the Department of Tax, the tax-paying service goes through the whole course of the work of collecting tax and infiltrates into all of the aspects of it. Tax-paying service is one of the eternal themes of the tax organs. Reinforcing the research of tax-paying service is not only the need of building organs good at service but also a significant issue of building a harmonious society and setting up a well image of tax-collecting departments.Linked to the grassroots national tax practice, is to tax service through to the tax revenue work process, permeate all aspects of tax collection and management. From the tax publicity, tax collection and other aspects should give full consideration to the legitimate rights and interests of taxpayers, as to whether or not the convenience, people as the standard, to create a good and harmonious relations between the tax rate, reflected party and government law enforcement for the people a good image and service level management.This dissertation, based on the data and material of the survey conducted by a Third Party that is entrusted by the Sichuan National Bureau of Duty and also the practices of Mianyang Gaoxin National Tax Bureau’s collection of the tax of grass-roots units, adopts the method combining the analysis of norms and demonstrations, and the research of documents and demonstrations to analyze the current situations and problems existed in the work of Mianyang Gaoxin National Tax Bureau’s services resulting from tax-collection including the propaganda of tax rules, the procedures and efficiency of paying tax, the consultation of matters involving tax, the quality of cadres, the socialized tax-paying service, the assessment of the performance of collecting tax and many other aspect. The dissertation also put forward measures and advice to improve the work of the Gaoxin National Tax Bureau on tax-paying services on the basis of the analysis covering the reinforcement of the construction of tax culture, the set-up of an efficient organizations in which the procedures of paying tax run smoothly, the application of using tax information to improve the quality of work, the realization of the the interaction between the collection and adoption of consultation and propaganda of policies and regulations, the reinforcement of tax agent management, the construction of the system to assess the performance of tax-paying service scientifically and the perfection of mechanism of encouragement and restraint. The aim of the dissertation is to guide the actual work in practice, thus the focus and aporia lies in how to build a system to assess the performance of tax-paying service that is appropriate for the grassroots units. The system reflects the work quality and efficiency of grassroots units in tax-paying through the combination of macroscopical and microcosmic assessment indexes as well as those determined by nature and by ration so as to accomplish an improvement.