| The tax department is one of an important part of the service-oriented government’s construction.While working to organize the tax income,to take the responsibility to provide the tax service,which in order to achieve the tax compliance.The tax department provide tax service is not only to achieve the taxpayer satisfaction and increase the degree of tax compliance,but necessary for improving the tax collection and management ability,promoting tax operation depending on laws,responding to the taxpayer’s legitimate demands,protecting the taxpayers rights and interests and so on.In recent years,alone with the advance of the national governance system and the ability modernize,the improvement of the legal sense and the right subject consciousness,which puts forward a higher requirement for the tax service.China’s tax service is still in the stage of exploration and development,optimizing tax service is imminent.It can’t only discuss just on the theoretical level because the tax service has strong practicability.So it will adopt the method of combining literature research and questionnaire survey in this paper.The author selected a typical ZS municipal local taxation bureau development zone branch as research samples.Firstly,it will introduce the basic situation and the tax service status of the branch.Then,will make a survey about the taxpayer satisfaction in the ZS municipal local taxation bureau development zone branch which adopts the ways of walk in taxpayers random sampling and the electronic questionnaire,recycling 100 effective questionnaires.Finally,according to the statistics and analysis of the survey data,summed up the existing problems which in the tax service of the ZS municipal local taxation bureau development zone branch,also in the other grass-roots tax departments.At the same time,the author combined with the analysis of the tax service satisfaction about ZS municipal local taxation bureau development zone branch and the advanced experiences of the tax service in some of the other cities in the process of putting forward the optimization suggestions,to make the suggestions be operability and rationality.In this paper,will review and summarize from the connotation of tax service,generation and development,theoretical basis and the other side by collect and sorting the relevant literature.Then will analyze the present situation and existing problems of tax service in ZS municipal local taxation bureau development zone branch.The author put forward the perspective as a staff of the grass-roots tax department.Includes six aspects: First,to set up scientific tax service concept;Second,to promote the construction of tax service system;Third,to construct a modern tax service platform;Forth,to strengthen the quality training of tax staff;Fifth,to improve the tax service evaluation mechanism;Sixth,to protect the rights and interests of taxpayers. |
