A Research On The Optimization Of Taxation Service Of Local Tax System Under The Background Of The Combination Of Land And Land Tax

On March 21,2018,the CPC Central Committee issued the "Plan for deepening the Reform of the Party and the State Organization"(hereinafter referred to as "the Program"),which proposes to merge the state tax and local tax systems at and below the provincial level.Jointly complete the tax and non-tax revenue collection and management work in the region under its jurisdiction.As a fundamental reform of the tax collection and management system,it plays an active role in strengthening the means of tax collection and management,improving the efficiency and quality of tax collection and management,saving the tax collection and management cost,and unifying the tax collection and management system.However,the scheme has a great impact on the traditional tax collection and management mode,work direction and focus of work in the local tax system.After "business reform and increase",the main tax category of the local tax system is lost,the driving force of the main tax type is lost,and the business volume of the local tax system drops sharply,which leads to the discussion of the organization's saving and scrapping.However,due to the special social and historical conditions of our country and the intertwined factors of the central and local governments,fiscal scale,tax system structure and vested interests,the merger of national and local taxes cannot be accomplished overnight.And it will not be a simple merger,involving personnel,institutions and division of work and other elements of a series of policies need to be introduced one after another.Therefore,the land tax merger will be a long-term and arduous work.As the core of the local tax system,tax service is also the basic work,and it is also the breakthrough point to deepen the reform of the local tax collection and management system.In the face of the reform and optimization of the business environment of the State Administration of Taxation,the author thinks that the work content of the local tax system in this special period will revolve around the tax service.The local tax system should try its best to optimize the tax service by taking the comfort and convenience of tax administration as the core,to improve the satisfaction and compliance of the taxpayers,so as to maintain the stability of the tax revenue of the local tax system and realize its own development.Taking this as the train of thought,the author synthetically adopts the literature research method and the comparative analysis method,unifies the tax revenue compliance theory,the new public management theory,the public finance and the process reengineering theory,Summing up and summing up six major problems in tax service of local tax system,such as the professional quality of tax staff,the information function of tax service,the form of tax service,the effect of tax publicity and the acceptance of complaints,Accordingly,it is proposed to optimize the tax service of the local tax system,to improve the professional quality of the tax staff,to improve the efficiency of the tax service,to strengthen the function of "Internet tax",and to build the big data platform for tax service.Strengthening tax publicity and protecting the legitimate Rights and interests of taxpayers In order to provide some useful experience for the optimization of tax service in the local tax system.