Title Study On Optimization Of Tax Service Of Primary Level IRS In Underdeveloped Areas

Build a quality and convenient service system is one of the six objectives of the base implementation of the tax modernization by 2020, which was proposed in the National Tax Conference. Nowadays, China is in a period of social transformation with the existence of a variety of social conflicts. It is a topic which tax authority must think deeply that how to start from details and complete tax service with grasping the tax situation and tax task in the new ear. In recent years, China's tax service has achieved a historic leap, however, there are still some problems cannot be ignored. Meanwhile, problems in primary level IRS tax service in undeveloped area are more prominent and more practical; especially there is a very large gap to achieve the goal of modernization of tax.This paper based on the economic perspective of underdeveloped areas, taking Zhaotong, Yunnan as an example, following the principle of universality in tax service, analyzed the current situation of tax service, existing problem and affecting factors in primary level IRS tax service. From the perspective of particularity, regional, personalization in economically underdeveloped areas, strategies to optimize the tax service in primary level IRS in economically underdeveloped area was considered and proposed, which has practical significance for that area.At present, the academics don't have much research on primary level tax service in economically underdeveloped area. This paper collected a large number of economic indicator data, tax levy data and the latest tax satisfaction survey data with a novel perspective. At the same time, this paper depended on tax authorization at the country level and focused on standardized service. It proposed solutions to the most concerned about problems of taxpayer and there are suggestions for improvement from the unsatisfactory of taxpayers. This article is rich of application value and the actual effect which could promote the tax service continuous improvement is of certain reference value.