The Research Of Optimizing Tax Service Based On The Demand Of Taxpayers

Tax service is an important part of the work of tax department and the essential work of tax collection. It plays a vital role in the construction of a service-oriented government, the relationship between tax collection and payment, improvement of quality and efficiency of tax administration, and promotion of social development, etc. No matte it is in developed countries or developing countries, the concept and system of tax service have been introduced into tax collection and management. Tax departments in many countries have set a common view of providing high-quality and high-efficient tax service. Since domestic investigations of tax service are becoming more important in 21st century, Nanjing local tax department also made an active and effective attempt in tax services. The conception, field, standard and platform of China’s tax service have shown showed diversified trend, meanwhile the quality and efficiency of tax service have also improved greatly. As the author I have been working for Pukou Local Taxation Bureau for nearly ten years, thus I have profound understandings towards the tax service work. However, according to the statistics shown in the national taxpayer satisfaction survey in 2014, the score of Nanjing Local Tax Bureau declined swiftly, which triggers my reflections."Began with the needs of taxpayers, based on the satisfaction of taxpayers, and target the taxpayer’s compliance" is the principle of the concept of tax service. Basing on a "reasonable demand of the taxpayers" and knowing the genuine needs of the taxpayer should we design qualified tax service products. This study used the literature analysis method to find the related literature, domestic and abroad, websites, related tax data and resources such as internal publications of Jiangsu Provincial Local Taxation Bureau and Nanjing Local Taxation Bureau. This dissertation introduced the meaning of tax service and the demand of the taxpayers comprehensively and systematically, and analyzed the basic theory for tax service to optimize the demand of the tax payer from the theory of tax compliance, the new public service theory, Maslow’s hierarchy of needs. In order to understand genuine needs of the taxpayers, the author took Pukou Local Taxation Bureau as an example, introduced the organizational structure, tax sources and the allocation of human resources and the current tax service measures based on classification of tax service presented in The national tax authorities tax service specification (2.1 Edition) issued by the State Administration of Taxation, used Likert scale to design 2015 Pukou District taxpayers demand and satisfaction questionnaire, which includes tax business acceptance, tax publicity and consultation, the rights and interests of taxpayers maintenance and tax relief, civilized service the tax environment and tax information service, etc,16 major questions with 34 items followed in total. The author carried out the survey within the scope of 944 taxpayers in Pukou area, from April to May,2015. Comparative analysis was used on the effect of the following factors on taxpayers’ satisfaction. Analysis of the survey results were carried out according to genders who fill out the questionnaires, job characteristics, taxpayers’registration types, scales, industries. Meanwhile, the author sampled 6 categories 13 items which were rated with lower taxpayer satisfactions, ordered and analyzed them according to the total score from low to high.In order to provide empirical support for better measures to optimize tax service, in addition to the questionnaires, the author visited different bureaus and discussed the major issues existing in the tax service of Nanjing Local Taxation. As the tax service providers, Local tax departments have a large amount of data resources. However, the authenticity of the data is questionable, on top of that, the data scattered in the operating platform for years. Integrating platform resource is difficult; getting the key data from the external departments is more difficult. These are the reasons which caused the inefficiency of information exchange between taxpayers and local taxation bureau, who cannot answer different taxpayers’demands timely and accurately. In addition, the ways the bureau dealing with demands of the taxpayers are also non-specific:there is a lack of categorized publicity and orientation; even if there is, it will be a show rather than tax publicity through the motions. Excessive innovations were recorded only for performance reviews. At the same time, the tax service institutions in Nanjing Local Taxation are all supervised, and even co-managed by other departments and agencies, which means they are not independent. The extensive use of dispatched personnel in the tax service hall is also a big issue. Therefore, tax service didn’t get enough attention from all perspectives, resulting in complexity of tax service, a not unified process of changing policies and programs updating, and poor coordination between departments, which are prevalent in China. Tax services intermediary agencies of social institutions did not play an important role in the tax service work of our country, which they should have done, under the condition that human resources of tax department are limited.Addressing these issues, the author put forward some countermeasures and suggestions to optimize the tax service of Nanjing Local Taxation. Firstly, it would be ideal to improve staffs ideological understanding, to adjust the layout of tax service institutions and personnel resources reasonably, to pay enough attention to the tax service in tax collection. Secondly, to boost the information construction, to make efforts in the integration of internal and external data resources, to establish a taxpayer-demands management system using business data technology to better understandings of real needs of taxpayers, to provide diversified, categorized and personalized services for taxpayers, and to enhance the effectiveness of tax service. Thirdly, starting from reducing tax costs of enterprises, we can standardize tax-paying process, reduce the frequency of tax changes, and extend cooperation with the National Taxation Bureau, in order to achieve a "one-stop" tax service. Finally, to try to develop tax volunteer service center as a starting point and to promote the of tax service, should we push forward the conversion which will make tax socialization organizations from single to multiple forms.