Study On Tax Service Optimization Strategy Of Luxi County Tax System After The Institutional Reform Of State And Local Tax Administrations

The 18 th National Congress of the CPC set the goal of building a service-oriented government that the people are satisfied with,and started a new round of reform of government institutions and transformation of government functions in China.As an important member of the government department,the tax authorities bear inescapable responsibilities and obligations in the process of transforming government functions and building a service-oriented government.Tax service is the basic work of tax collection and management and the basic focus of the work of tax authorities.It plays a vital role in building a service-oriented government,building harmonious relationship of tax collection and payment,improving the quality and efficiency of tax administration and promoting social development etc.Since national tax and local tax separately set up in 1994,the issue of cooperation between national and local tax systems in tax collection and management has attracted much attention.During the pilot reform of replacing the business tax with a value-added tax,the importance of joint handling of national and local taxes has become increasingly prominent.The Decision of the CPC Central Committee on Deepening Reform of Party and State Institutions adopted at the third plenary session of the 19 th CPC Central Committee makes clear the reform of the system of national tax and local tax administration.The consolidation of national tax and local tax institutions at the provincial level and below is another major reform of tax collection and management in line with the development of economic situation and the needs of taxpayers.It is conducive to thoroughly solve the long-term problems in the national and local tax sub-establishment management,such as high tax cost and low efficiency under the tax distribution system.It is a favorable opportunity to optimize the tax service and improve taxpayers' satisfaction.Under the background of the comprehensive construction of service-oriented government in China,this article takes the county tax authorities at the grassroots,the local taxation bureau of Luxi county,as the research object and adopts the literature research method,comparative analysis method,questionnaire method and other research methods.On the basis of referring to a large number of domestic and foreign research achievements and conducting a questionnaire survey on tax payers in Luxi county,this article probes into the problems related to the optimization of tax service and construction of service-oriented government of Luxi county tax bureau.Starting from the analysis and summary of the current situation and effectiveness of tax service of Luxi county tax bureau before and after the combination of national and local taxes,this article systematically analyzes the favorable conditions and difficulties faced by the grassroots tax authorities in the construction of service-oriented government,improving service quality and efficiency.Drawing on the advanced experience of domestic and foreign institutions combination and integration and tax service practice and applying the new public service theory,the service-oriented government theory and the theory of customer relationship management and combining with the actual situation of the tax system,Luxi county explores and summarizes some feasible strategies of tax service optimization after combination of national and local taxes in Luxi county to smoothly promote the combination of national and local tax institutions in Luxi county,to optimize and improve the quality and efficiency of tax service work,to harmonize the relationship of tax collection and tax payment and to promote tax comply with decision-making reference.