A Research On Optimization Of The Tax Service In Grassroots Taxation Bureau Administration

Tax service is an important part of the modern tax administrative behavior, in support of modern tax theory, has become a major trend in the world of modern tax collection and management. With the development of social economy, enterprise management, organization and related tax policy is more and more complex, in the modern government administration, tax service more the importance of national tax departments and taxpayers. Demand increasingly diversified, the tax service tax authorities put forward more and more high demand, limited to the service resources and other factors, the tax authorities to effectively do all the supply of services, the taxpayer service demand gap has become a problem how to make up for the tax authorities need to consider and resolve.This paper uses the combined method of theoretical analysis and empirical analysis, based on the theory of public finance, the new public management theory, the theory of customer relationship management and other basic theory of tax service, take Panyu District Office of State Administration of Taxation as the research object, to explore the optimization of the grass-roots tax authorities of tax services and channels. Through analysis and research in the developed countries and domestic advanced areas tax service experience, give us optimize the tax authority at the grass-roots level tax service work provides a good reference. In the course of the study of Panyu District State Taxation Bureau Public Service tax the main data, tax revenue and the tax service report and other data, combined with the Guangzhou Municipal State bTaxation Bureau in recent years, the third party service tax investigation results. This paper first makes sure the basic meaning of tax service, points out that tax service content should include the tax information, tax consulting, tax service, rights protection, six aspects credit management and social coordination; further analysis research through the theory of public administration, as we pointed out the optimization of tax service The direction and selection. Secondly the current situation and development of the tax services in Panyu are analyzed, which points out that the current tax service consciousness is relatively weak, the tax burden should be reduced, not fully protect the interests of taxpayers, the tax service means of information lag, the low level of the overall tax service and has not yet formed effective evaluation mechanism etc., and the causes are explored.Finally, based on the above research results, this paper puts forward the Countermeasures of improving tax service grass-roots tax authorities, including the establishment of service responsibility concept, earnestly safeguard the interests of taxpayers, establish taxpayer demand oriented service model, optimize the tax environment supporting the construction of informatization, promote the tax service socialization "service" pattern. Construct a scientific tax service performance evaluation system, and improve the grass-roots tax authorities tax service level, and form a harmonious and win-win system of tax service for the tax authorities and taxpayers.