Study On Tax Service Problems And Countermeasures Of Zhaotong City

The report of the 19 th National Congress of the Communist Party of China pointed out that China's economy has shifted to a stage of high quality development from the rapid growth stage.In support of “mass entrepreneurship and innovation”,the business tax environment has become an important factor for the better development of economic transformation in the stability.General Secretary Xi Jinping has repeatedly stressed: "create a stable,fair,transparent and predictable business environment." Thus,we shall deepen the reform of tax authority,increase tax facilitation,construct information service platform,and promote the network tax of taxpayers.In addition,continue to change the tax service model and promote the quality,efficiency and dynamic change of tax service.Zhaotong,Yunnan is a remote and poor area in our country.Its ideology in tax service,system mechanism,management means and other aspects are relatively backward.In particular,the innovation in the use of big data to comprehensively promote the informationization,synergy and high-efficiency development of tax service is not enough and the intelligent tax information system is still not sound.In addition,there are still many hinders,such as relatively weak technological support,insufficient reform impetus and system mechanism obstacles in order to realize the high quality development of tax service.At present,it is at the critical stage of the reform of the national tax and local tax collection and management system.Zhaotong tax authority shall take this opportunity to strengthen the tax service,continuously deepen the reform in accordance with the“in institutional reform,service first”,continue to optimize and upgrade service measures with problems as the orientation,and put forward effective improvement measures,so as to make the tax service more convenient and the tax business environment more optimized.Based on the actual situation of the tax system in Zhaotong that the "three regulations" of the newly established tax authorities in city and district levels and the duties have not been transformed,this paper takes the historical situation of the original tax system in Zhaotong before the reform of the national tax and local tax collection and management system,policy trend in the reform and the changes afterthe consolidation of national tax and local tax institutions as the realistic basis,carries out the satisfaction survey of taxpayers for tax service,and deeply analyzes the problems and reasons for the convenience of relevant material collection and status analysis.Meanwhile,it combs good experiences and practices in tax service in order to provide lessons for the construction of an efficient,unified and convenient tax service system in the collection and management system in Zhaotong.By using Maslow's hierarchy of needs,holistic government theory,tax compliance theory and network governance theory,this paper studies the effective measures and enlightenment of the overall government management that meets the demands of taxpayers under information network rather than non-fragmented tax service.