Research On Tax Service Based On The Reform Of "Delegating Powers,Strengthening Regulation And Optimizing Services"

The taxation department has a large number of tax matters,a high frequency of processing,and a large total number of office projects.It has a great impact on the social business environment and is an important department for the implementation of the reform of the “delegating powers,strengthening regulation and optimizing services".Director Wang Jun instructed: “We must thoroughly and orderly put it in place,must be standardized and effective,and should have high quality and sense of responsibility.We must take measures in parallel and in line with each other.” Therefore,optimizing the efficiency of tax service and continuously improving taxpayers' satisfaction,compliance and sense of achievement are one of the important measures for the taxation department to deepen the reform of “delegating powers,strengthening regulation and optimizing services” and build a good taxation and business environment.This article takes the Local Taxation Bureau of Z Province as the research object,places the tax service under the background of the reform of “delegating powers,strengthening regulation and optimizing services”,combs the concept,target and content of tax service,combines the new public management theory,the overall government theory and tax compliance theory,and applies the literature research method,The comparative analysis method and empirical analysis method have studied the optimization of local taxation tax service in Z province.Through sorting out the existing research results,conducting various forms of research,searching for collected data,analyzing and summarizing the experience and insufficiency of the current tax payment service for local taxation in Z provinces,looking for causes to explore and solve the problems,and then improving the level of tax service work,and promoting taxation departments The service reforms are deeper and taxpayers have a richer sense of acquisition and higher compliance.The study finds that the taxation service for local taxation in Z province has been at the forefront of the country.In particular,since the reform of “run once at most”,it has been guided by the “integrity hypothesis” as the system design and implemented real-name taxation,starting from the taxpayer's customary taxation habits.In accordance with the requirements of the one-off "integrated taxation" for the 268 items of taxation originally set up under different taxes and management links,a total of 196 items were eliminated,318 items of tax-related data were abolished,and 85 items concerning tax-related matters were attached.The taxpayers have kept their own datafor future reference,and the small and micro enterprises which meet the tax preferential conditions apply directly.49 tax incentives are filed for reporting instead of filing,and they will be exempted from taxation immediately before the levy.And it will be changeless for many years.At the same time,on the basis of the cooperation of existing departments,we have further promoted the exchange of information between departments and built a convenient and efficient data sharing platform.Data sharing and application with departments such as public security,civil affairs,real estate registration,and the People's Bank of China greatly reduce the issuance of third-party certifications and materials,and effectively reduce taxpayer's taxation costs.However,in light of taxpayer satisfaction surveys,it is found that the convenience and stability of online filing software still needs to be further optimized.The implementation of policy interpretation still needs to be strengthened.The tax service concept cannot be changed for a time.The provincial tax online tax system cannot be automatically integrated.The three systems of the “Jinsan” system,with the limitation of sharing information on the departmental information,the difficulty in handling cross-departmental issues,the need to strengthen post-event supervision,and other eight issues,have proposed six major countermeasures for improving the efficiency of tax payment services in the Z province:the introduction of laws to protect the rights of taxpayers.Laws and regulations;comprehensively deepen the openness and sharing of government big data and optimize its use;build a credit system for taxation services;explore the acceleration of the socialization of taxation services;promote the integration of taxation and taxation in the country;and optimize the speed,stability,and simplicity of tax processing software.