The Research Of Tax Service For Small And Micro Enterprises When The Business Tax Replace With Value-added Tax

The business tax has been replaced with value-added tax,which is only part of the value-added part of the product or service and reduces the part of the tax payment.It brings opportunities and challenges to the enterprises.Especially small and micro enterprises do not adapt to the changing situation,so they are in urgent need for strong support of tax service which is facing a lot of challenges.It puts forward the new request to the tax service.Balancing supply and demand relate to satisfaction can be improved.So the tax departments should understand the demands of the small and micro enterprises,find the current tax service problems and realize what supply needs to be improved,then the tax service would be improved and small and micro enterprises' desire would be satisfied.Suzhou small and micro enterprises have a lot of demands about tax services,such as policy counseling,professional and classified service,tax service efficiency,information application,clearly communication with tax department.Since now,Suzhou tax service supply channels include policy advocacy,tax counseling,smoothing service channels,simplify service process,providing the system and clearing the responsibility to protect the interests of taxpayers.However,there are still some problems in the tax service for small and micro enterprises.The tax service system is not perfect,and the tax service differentiation is not reflected.The diversified demands of small and micro enterprises are not satisfied.Then the information construction is also not perfect and avoiding the tax risk appeal can't get timely feedback.The reasons of these problems are diversified,mainly including the shortages of small and micro enterprises themselves,uncertainty of the tax policy or the shortcomings of the tax service system.To solve the problems above have great means in showing the performance of service-oriented government.As researching tax services for small and micro enterprises,the article seeks a new perspective of tax administration and puts forward some countermeasures to support small and micro enterprises to deal with tax problems: updating tax service concept,carrying out the modern tax management service way,improving the tax service mechanism,enhancing the specialization of tax service,establishing the public facilities,integrating the tax service resources,and strengthening the supervision and management.