Research On The Optimization Of Tax Service After The Mergence Of National And Local Tax Bureaus In Yi Chun City

As an important part of public service system,tax department aims to provide convenient,efficient and high-quality tax service to the taxpayers,as well as to administer tax according to the corresponding laws.In order to fulfil the increasing requirements in the new era,such as promoting the national modernization of the management ability and the management system,improving the operational efficiency of government,reducing the taxpayer's tax compliance costs,and tax development with high quality,on March 13th,2018,a big change in Chinese tax system happened after the last breakup in 1994-the National Taxation Bureau and the Local Taxation Bureau was merged into one tax bureau,indicating that China had entered into the 2^ndera of tax distribution system.Along with the mergence of National Taxation Bureau and the Local Taxation Bureau,taxing has become much faster,and taxing costs has been reduced greatly,which has brought significant promotion effect in the improvement of tax service level.However,with the steady and rapid development of Chinese economy,tax revenue and scale has been expanding dramatically,and the number of taxpayers has been rising gradually,and the requirements in tax service shows a trend of differentiation and personalization,and a series of reforms in tax system are about to happen,such as that in individual income tax.How to incorporate tax service work in a new era,as well as to transform the role of tax bureaus from"regulator"into"servant"is still a big realistic challenge of the tax bureaus.The article aims to analyze the current situation,challenges and advice of tax service system in Yi Chun city based on the practice of the Yi Chun city Tax Bureau after the mergence of national and local tax bureaus guided by the new public management theory and tax compliance theory.It is divided into six parts.The first introduction part includes the research background,research significance,research methods,domestic and foreign related research,and innovation and existing deficiencies of this paper.The second part is the part of related concepts and theoretical foundations.It introduces the related concepts and contents of tax service,and explains illumination meaning of the theoretical support and analysis theory for the tax service work from the aspects of new public management theory and tax compliance theory.The third part is about the development of tax service and the necessity of optimization and the current status of tax service of Yi Chun city,including the operation and results after the mergence of national and local tax bureaus.The fourth part is about the questionnaire survey and existing problems of the tax service after the mergence of national and local tax bureaus.The fifth part is about the proposal for the optimization of tax service after the mergence of national and local tax bureaus in Yi Chun city.The sixth part is about the summary and outlook.The article proposes optimization measures for the problems,including the tax service awareness,the lack of vitality of tax service teams,the imbalance of supply and demand of tax services,the insufficient use of“Internet+”,and the insufficient social cooperation after the mergence of national and local tax bureaus in Yi Chun city.For example,the awareness of tax service is needed to be improved deeply,especially during the transition period of the mergence.In order to further strengthen the mechanism to revitalize the tax service team,it's necessary to train tax personnel,hire more personnel,and improve the 12366 rapid response mechanism.The tax service system can be improved through promoting the release efficiency of tax service,optimization of risk analysis and pre-caution system,perfecting tax service differentiation,increasing the investment in the hardware facilities,and accelerating the speed of online taxation.Finally,we can improve the level of information application,and deepen social cooperation,and strengthen tax intermediary management,improve the comprehensive taxation platform for big data and improve the effectiveness of tax credit rating.Therefore,we will finally improve the overall level of tax service,help taxpayers to enjoy the real dividends from the reform of the tax collection and management system.