| With the development of socialist market economy, the progress of democratic and legal system, and the reform of administrative management system, the taxation department, as an essential department which administrates national economy, shoulders important responsibility in the realization of social economic goals, the maintenance of government image, the construction of service-oriented government and the perfection of public service system. To improve and optimize the tax service, is the specific embodiment of serving taxpayers wholeheartedly by the taxation department and also the important measure to propel the construction of service-oriented government.The grass-roots organs, which are the front to serve taxpayers play important roles in tax administration, tax policy implementation and the maintenance of the lawful rights and interests of taxpayers. They are also the final executor and implementer of tax service. The quality of tax service in the grass-roots organs represents directly their image among the taxpayers and influences the implementation of national tax policy. It can be said that the key points, as well as difficulties, lie in the grass-roots organs. Based on systematic interpretation of the related theory, combining the work experience of tax service at the grass-roots level, this thesis explores the problems and their causes in the tax service of the grass-roots organs, makes a deep corresponding analysis and finally proposes measures and suggestions which are of positive significance to further optimize the tax service at the grass-root level, such as to establish the taxpayer-centered concept, improve the systematic construction of tax service, obtain efficient information technology support, build a high-quality team of tax officers and to purchase tax intermediary services by the government etc.Based on the theory of tax system in the tax administration service connotation, the status and the significance and so on, with the tax service work practice, this paper finds out some questions. The current level of tax services existed in tax policy advocacy is not in place, the tax process is not reasonable enough, the tax efficiency needs to be improved, information security to protect the interests of taxpayers is insufficient, the level of tax service information is not high, and the tax service concept does not change, and the service system does not meet the need of the work of grass-roots collection and service. There is a serious shortage of service, and their own quality of tax service evaluation and evaluation mechanism are not perfect. The tax personnel needs to be further improved, in-depth analysis in the face of the causes of the problems. This paper expounds that the current tax service work faced with the consciousness of rule of law and the rights awareness needs diversification, personalization and the taxpayer’s hierarchy of needs is more and more strong and so on the new situation and new requirements. Meanwhile this paper combines with the advanced experience of foreign advanced tax service experience and domestic Guangzhou IRS tax service, puts forward to establish the taxpayer as the center of the service idea, improves the tax service system construction, establishes effective information technology support, builds a high-quality contingent of cadres and the implementation of the government tax purchase tax intermediary services and other measures and suggestions for the optimization of tax service work. This paper has the positive significance of Grassroots National Tax system. |
