Research On The Strategy Of Optimizing Tax Service At The Grass-roots Level From The Perspective Of "Releasing Management Service"

In fact,the reform of "releasing management service" is an important transformation of government departments from a management-oriented government to a service-oriented government,which has a significant background and historical significance.From the perspective of public service functions,the "releasing management service" reform policy is consistent with the goal of building a service-oriented government.As an important department of the government,the tax authority bears the important mission of "gathering wealth for the country and collecting taxes for the people." Therefore,the construction of a service-oriented tax authority is inevitable to meet the needs of the public and social development.However,in the current process of grass-roots taxation services,the phenomenon of "the implementation of the tax authority's policies is not in place","the service attitude of staff is poor and efficiency is low ","the tax process is long" and " the submission of materials is tedious" and other phenomena still exist.Starting from the actual situation of building a service-oriented tax authority under the new situation,continuously optimizing grass-roots taxation services is not only the main content of deepening the "releasing management service" reform,but also a powerful guarantee for advancing the reform of the tax system,and an effective way to improve the quality and efficiency of tax collection and management.This article takes the taxation service work of X County Taxation Bureau as the research object,and uses the new public service theory and tax compliance theory as the theoretical basis.First,it explains the basic concepts of releasing management service and taxation service,and briefly describes the basic situation of taxation service work of X County Taxation Bureau.Next,the questionnaire survey method and empirical analysis method are used to analyze the problems and reasons of the taxation service work of the X County Taxation Bureau.After learning from the advanced experience of tax service at home and abroad,this paper puts forward the path of optimizing tax service work at the grass-roots level.In view of the six major problems existing in the tax service work of X County Tax Bureau,such as the lack of in-depth concept of tax service,the low level of taxation facilitation,the low quality of taxation personnel,the need to optimize thetaxation environment,the lack of proper publicity of tax laws,and the imperfect tax agency system,I propose to establish the correct tax service concept,optimize the tax process,optimize the service of tax service hall,optimize the electronic tax bureau,actively promote the tax law propaganda,promote the socialization of tax services and so on,to enhance the level of tax services provided by the X County Tax Bureau and to provide valuable experiences for the other grass-roots tax authorities.