Research Of Taxpayer Service Improvement And Ptimization In The Second Substation Directly Under The Hohhot Local Taxation Bureau

The concept of taxpayer service is proposed by USA and is utilized by our country in1990s. Though our country started late on the research of taxpayer service, government departments, social organizations and taxpayer realize that taxpayer service plays an important role in tax collection and management under with the improvement and progress of social. Thus, under the requirements, the study of optimizing taxpayer service has important practical significance.This paper utilizes documentation study method, empirical analysis method and comparative analysis method to study the above content. The introduction chapter introduces the background and meaning of this research, the status of taxpayer study in China and other countries, and lists the research content and study methods, the novelty points and drawbacks of this paper. Leveraging the study of existing literature in the field of taxpayer service, this chapter also summarizes the definition of taxpayer service, the connotation of features and theoretical foundation of taxpayer service. The second and third chapters investigate current status of taxpayer service in the second substation directly under the Hohhot Local Taxation Bureau, and highlight the useful advantages and existing drawbacks. The fourth and fifth chapters compares the experience of USA, Australia, and Wuhan in taxpayer service, and propose the optimization method to address the existing drawbacks in the second substation.The target of this paper is to focus on the field of public management, comprehend and study the operation methods and achieved accomplishment of taxpayer service in several advanced countries and regions of our country and world, leverage the real cases of local taxation department collected by this author, and propose the strategy to improve the taxpayer service in the second substation and wish provide a frame of reference for the taxpayer service in Hohhot and other regions.