Research On The Optimization Of Tax Services After The Implementation Of The Policy "Business Tax Replaced With VAT"

The implementation of the policy"Business Tax Replaced with VAT"in May 2016 has significant effect not only on the taxation of those industries taxed sales tax before such as the Construction Industry,the Real Estate Industry,the Financial Industry,the Life Service Industry etc,but also on the functions of the Tax Authority.The Tax Authority,as the important sector of the service-oriented government,should take the opportunity of the policy to ceaselessly convert its functions to its roles and provide good tax services.The tax services refer that the Tax Authority achieve bi-directional interaction with the taxpayers during the tax collection process under a series of tax laws and regulations,including the tax knowledge training on the taxpayers,the tax law propaganda and the complaint settlement training,which can improve the tax services.The improved tax services can benefit the taxation work greatly and better insure the tax revenue for the government.The taxpayers undertake the obligation of paying tax while enjoy the legal right.The improvement on the tax consciousness and tax compliance of the taxpayers also advances the process of the taxation work.For the further study on the problem of tax service optimization,this thesis will combine the theory and the practice,combine the data and the examples and analyze both positive and negative examples to comb the development history of taxation and state the present situation of taxation.Lastly it will analyze the case of Tianjin State Administration of Taxation to see how they did in performing tax service and what they need to improve in the future.According to the monthly and annual report of taxpayers'satisfaction survey conducted by the 12366 Hotline,the loopholes in the tax service are mainly in three aspects:Service quality,service attitude and rights and interests protection,among which the issue of the service quality is the most serious.Most of taxpayers reflect that the taxation business process is too time-consuming.This thesis will also put forward some measures and suggestions on how to improve the quality of the tax service and deal with the poor service attitude from the macro governmental level and the micro individual level,namely from the staff of Tax Authority aspect and the taxpayers' aspect,to improve the satisfaction of taxpayers and the tax services.