The Study Of Tax Service Of Longkou Local Tax Bureau

Tax service is of vital importance in tax practice,which is the first step that taxpayers perceive the national tax work,as well as the most elementary?basic?fundamental part of the whole taxation work.As the development of economy and society and the enhancement of realization of both government and people,the key point of "tax service"is transferring from "tax" to "service".Tax service turns more and more important and many counties and region intend to improve it,especially after the government put forward the management concept of "service oriented government".In recent years,the local tax service gets a giant leap:"tax service" is written into taxation law,The national tax service specification keeps updating with the development of society,tax bureaus all around China are exploring,and many researches of this field come up,so the level of tax service and relationship between taxpayers and tax organs improves a lot.However,subject consciousness of taxpayers leads to diversified and personalized service needs,which contributes to frequent conflict of both side,despite the defects of tax organs.As grass-roots tax organ contact taxpayers face to face,problems they meet are more complicated and practical.How to improve taxpayers' service satisfaction,meet their needs,is a challenge for grass-roots tax service undoubtedly.This paper is a study around grass-roots tax service.Combined with the work practice in Longkou local tax bureau,two questionnaires are designed for tax service satisfaction and service needs.The part needs improving in tax service can be analyzed from tax service satisfaction survey,whereas how to improve can be analyzed from service need survey.The survey is carried out during companies and individuals,using quality of tax personnel and institutional construct of tax bureaus as indicators.After analyzing the problems of grass-roots tax service in view of taxpayers,the author gives specific measures,hoping to make contribution to this field.The paper contains six parts.The first part is a general introduction of study ground?research status home and abroad?survey method and etc.the second part is explanation of concepts and theories,contains concepts such as tax service?service satisfaction?service needs and theories such as consumers' demand theory?customer ' s relation theory and service-oriented government,which are theory basis of upcoming study.The third part is about the questionnaires.After introducing the service status of Longkou local tax bureau,how to design and research is described.The forth part is analysis of problems,including weakness of tax service staff and office.The fifth part is to introduce the advanced service experience of developed countries which mainly are European and American countries,Australia and some Asian countries.The last part is suggestions.Based on the former two parts,innovative and targeted optimization solutions are proposed.And hope to help other grass-roots tax organ construct the tax service system in this way.