Case Study Of The Tax Service Pilot Of "general Office" By The Local Taxation Bureau Of Luzhou

Since the implementation of the administrative system reform in China,our government has experienced a transition from the"management-oriented government"to a"service-oriented government",which requires the public sector to pay more attention to the change of people’s demands.In 1993,the State Administration of Taxation first put forward the concept of"taxpayers as the center".In 2008,the Tax Service Division was formally established^[1].Since then,provincial and municipal governments had set up full-time tax service agencies.During the 13th five-year plan period,it is an important strategic opportunity period for China’s development.China’s economic development has entered a New Normal.The tax service of China’s tax authorities started late.Although the study on system and practical level have greatly improved based on learning from foreign advanced experience,the future of the continuous reform still has room to improve,and there is a long way to go for development.From January 1,2014,the Local Taxation Bureau of Luzhou launched a pilot project"General Office"in the urban area for partial tax business.Based on this,the promotion of"General Office"will be implemented throughout the city on December25,2016.From November 20,2016,The Local Taxation Bureau of Sichuan Provincial will carry out partial tax business in the province.The reasonable design of the work flow ensures the implementation of the work in an orderly way during the gradual implementation.The reform of resource integration and innovation has assisted the smooth operation of the implementation.The external linkage of the lending force has created a multi-sectoral,multi-unit and taxpayer win-win situation of mutual benefits."General Office"is to break the traditional jurisdiction of the regional restrictions,realizing a new tax pattern that the taxpayer is free to choose any tax services hall to handle tax matters without the restrictions of place and authority.As a new move of tax service,it is not only beneficial for taxpayers to lower their tax cost,supporting green development,providing great convenience for tax process,but also good for contributing to the tax authority itself to optimize resource integration,improving operational efficiency,and effectively upgrading the image of the tax,which let the taxpayers to see the sincerity of tax authorities to build a tax service.This study adopted the method of literature,survey and case analysis and applied the new public management theory,public finance theory,tax compliance theory and other related theories to carry out the study of the pilot of the Local Taxation Bureau in Luzhou city.Through in-depth analysis of the key measures adopted by the case implementation process,the relevant implications are obtained.It summarizes advanced ideas and experiences of innovation and practice in order to achieve the effect of promoting work in all areas by drawing upon the experience gained on key points,promote“General Office”policy by the local tax authorities and provide reference for deepening the tax service.