Research On Improvement Of Tax Service Quality In Grassroots Tax Department

Under the transformation of government functions and the concept of building a service-oriented government,the State Administration of Taxation proposes that the modernization of tax shall be basically achieved by 2020,and requires to establish six systems based on the modernization of tax.The most important system is to establish a high-quality and convenient service system,emphasizes the universal customer-oriented philosophy,effectively meets the legal needs of taxpayers,reduce the taxpayer's tax burden,fully protects the legitimate rights and interests of taxpayers and makes the taxpayers pay tax easily at home.It can be seen that tax service runs through the whole process of tax work and has a vital influence on the quality of tax work.It is imperative to optimize the work of tax service.The purpose of this thesis is to research the tax service of SAT in districts,deeply analyze the status and existing problems of tax service work in grass-roots tax departments and actively explore the development direction,which aims to actively enrich the theory of tax services and especially make contributions to the grass-roots tax departments of tax service theory by providing a theoretical guidance for the development of grass-roots tax service work.According to the concept of service-oriented government,tax compliance theory and based on the improvement of tax service of grass-roots tax departments,taking the CS,SAT as an example,this thesis deeply analyzes the development and status of the current tax service work,dissects the low work efficiency of existing tax service,the out-of-place implementation of tax service measures,the emphasize on formality of tax service and other issues,which shows that the causes of such problems are due to the lack of tax service human resources in the grass-roots tax departments,the misunderstanding of tax service cadres,the irregular related business processes and imperfect tax service mechanism and so on.After the study of this problem,and according to the advanced experiences in domestic and foreign research,it found that the tax departments at home and abroad pay more attention to the quality of tax service,are constantly exploring and actively establishing more perfect tax service system in order to improve taxpayer compliance with tax law purposes.Enlightened by the above experiences,the author,aiming at improving the grass-roots tax departments tax service quality,put forward measures in five aspects;one is process-oriented---improve the efficiency of tax service.The tax departments at the grass-roots level should adhere to the needs of taxpayers,constantly improve the post responsibility,simplify the process and optimize the service.In order to do a good job of tax service,the tax departments need to continuously optimize and adjust the internal management process.The two is to guarantee the mechanism and standard of tax service development.We should constantly establish and improve the tax service system,including publicity and guidance system,levy and management,tax service system and taxpayer demand collection system,which will further standardize the development of tax service.At the same time,we should improve the supporting system of tax service,such as supervision and assessment system,emergency management system,personnel training system and so on.The three is to optimize the means of tax service based on information,relying on the Internet to strengthen publicity and ways to collect taxes.To achieve a wide range of interoperability,based on the real name authentication,electronic archives management,the tax staff online office,do online business full coverage,tax paperless all over the city,we aims to make taxpayers handle all tax at home.At the same time,we should make full use of large data to strengthen supervision.The four is to enhance the cooperation of tax service by means of co ordinate as a method and strengthen internal cooperation in the tax department.Pay high attention to the tax service at the grass-roots tax departments,and take tax management and tax service as the core business of the tax department.Enhance the communication with the taxpayer.The response and cooperation of the taxpayers will be gained by the stress on cooperation.We should strengthen the cooperation between the various departments of the society and carry out the cooperation with the relevant functional departments.The five is to take the demand as the goal to improve the degree of tax service.Optimize service measures according to the characteristics of tax resources,actively carry out the classification of taxpayers to provide effective tax service,provide more personalized service forms and take different service measures for different taxpayers so that each taxpayer can get the most needed tax service.