Strategic Research On Optimizing Local Tax Service In B District, Guangzhou

Since tax service not only is the effective approach enhancing efficiency of tax collection as well as management and taxpayers’ sense of acquisition, but also the significant content of Chinese tax collection and management system. To taxpayers, the increasingly complicated and professional tax-related business makes taxpayers propose mode diversified tax service in tax authority with strict standards; for this reason, the optimization and enhancement of tax service has become an important theory as well as practical topic in current public management field. Based on such background, this paper implements on-site interview on taxpayers and taxation staffs in B District, summarizes the innovative experience of tax service in B District, and deeply analyzes the bottleneck as well as problems in its tax service development. Meanwhile, by means of researching relevant literatures, referring to domestic as well as overseas advanced experience in tax service, and using the theories such as new public management, quality management and process reengineering, the strategic suggestions for further optimizing tax service in B District are proposed. Therefore, the strategic suggestions in this research accords with the reality of tax service in B District, which plays reference and guidance significance in improving efficiency of tax service and reinforcing taxpayers’ satisfaction as well as sense of acquisition.This paper mainly contains 6 parts. The first part mainly introduces the topic background and meaning of this research, domestic and overseas research status of tax service, research method and content framework of this research. The second part is concept definition and theoretical foundation; including the connotation of tax service,new public management theory, process reengineering theory, quality management theory and theoretical reference of optimizing tax service. The third part is about the status and problems in tax service of local tax authority in B District, Guangzhou; it summarizes the status of tax service of local tax authority in B District, systematically analyzes the problems in tax service; such as the "bottleneck" in integration of national and local tax service remains to be broken through, tax service quality system is imperfect, there is still gap between information construction and formation of modernized internet+ tax service pattern, some business processes are too tedious,pertinence of tax coaching remains to be improved,and "weakness" in tax service. The fourth part is about the experience reference for optimizing tax service; it concludes domestic and overseas advanced experience from four perspectives of US, Australia,Japan and Jiangsu Province in China, so as to analyze and put forward aspects that can be used for reference. the fifth part proposes strategies and suggestions for optimizing tax service in B District, Guangzhou; aimed the problem analysis in third part, it raises the suggestions such as accelerating macro and micro system construction, comprehensive quality improvement and privatization trial. The sixth part is conclusion.