Study On The Optimization Of Grass-roots Tax Service Under The Background Of Changing Business Tax To Value-added Tax

Business tax levied on value-added tax is not only the most significant tax reform since the 1994 tax reform,but also the modern fiscal and taxation system to establish the signs.In this reform,the tax authorities of the tax service work has undergone a major test,many hidden contradictions surfaced,triggering people to optimize the work of tax services thinking,but also triggered a new pattern of tax services vision.Since the 1990s,China has paid more and more attention to tax service,but the research on tax service theory and practice has lagged behind the western developed countries.Camp changed to become a "touchstone",the test of China's tax services in the tax reform under the pressure of many problems.At the same time,the Golden Tax three optimization version on the line,the State Administration of Taxation tax service standards and other reforms have been introduced,service requirements are getting higher and higher,the same to the grassroots tax authorities brought significant pressure.In general,the tax authorities do not only include the understanding of the concept of tax service,but also the operation of specific practice methods.Therefore,this paper uses the theory of management to improve taxpayer satisfaction and tax compliance as the goal,starting from the needs of taxpayers,the grassroots tax service optimization issues to study.On the one hand,it analyzes the concept of tax service,understands its essential connotation,sums up the problems of tax service concept which is prevalent in China's tax authorities,and the problems exposed in the process of increasing the tax increase.On the other hand,the taxpayers' And the taxpayer two angles analysis of the reasons for the increase in the problem;Finally,drawing on the advanced experience of foreign tax service work,combined with China's actual situation to explore the basic tax authorities to optimize the work of taxation services specific measures,including the tax system,tax collection system,service system,information system,organizational system and social service system and so on six aspects,for the camp to increase the scientific and rational new forms of tax services to provide reference.