The Research Of Optimizing Tax Service Based On The Demand Of Taxpayers

For many years,Chinese government has paid great attention to self-construction,especially the construction of service-oriented government.Therefore,one of the important research topics in the academic circle is how to promote and improve the construction of service-oriented government.Government departments are composed of multiple functional departments,of which tax authorities are one of them.They should perfect the tax payment system according to the needs of taxpayers and provide taxpayers with better tax service,which is not only the requirement of building a service-oriented government and promoting the development of market economy,but also the aspiration of taxpayers.Due to the continuous development of economy and society,the demand of taxpayers is increasingly diversified,while the tax service provided by tax authorities has not been adjusted accordingly,leading to the contradiction between the demand of taxpayers’ service and the level of tax service.Based on this,tax authorities should optimize tax service based on the demand of taxpayers.Tax authorities must constantly improve the level of tax service and improve the administrative efficiency,so as to reduce the cost of public services.With the emergence of service product supply,the demand of taxpayers comes into being.Tax authorities should make up for the shortage of work according to the demand of taxpayers,and improve the service quality through effective measures to meet the demand of taxpayers.With the merger of national and local tax agencies,it is not only conducive to the establishment of a standardized and efficient collection and management and service system,to eliminate the information barrier between the original national and local taxes,and to promote the modernization of taxation.At the same time,it also helps to unify the information platform,realize the sharing of tax source information,and further optimize tax service.From the current view,a lot of problems in the tax service work still haven’t been solved effectively,these questions focused on the taxpayers providing taxable services,the tax authority taxpayers and the lack of effective communication and communication channel is not smooth,communication efficiency is low,failed to grasp the taxpayer’s actual demand,lead to provide tax service products lack of pertinence.In view of this problem,it is necessary to understand the needs of taxpayers,increase communication and exchanges between taxpayers and tax authorities,and tax authorities should take the needs of taxpayers as the basis,so as to provide more targeted and effective tax services and meet the diversified tax demands of taxpayers.In this paper,relevant literature on tax service are reviewed,modern enterprise management,public management and tax compliance theories are used in the research process,and detailed argumentation is carried out from the perspective of taxpayer demand and tax service,and finally the conclusion of optimizing tax service according to taxpayer demand is put forward.In order to make the research more practical and targeted,this paper adopts the thinking mode of "seeing the big as the small" and the method of combining theoretical research with practical investigation.Through the work accumulated during the Nanchang Taxation Bureau,the accumulated experience and the tax-related service information collected by the company,combined with the actual situation of the tax service in Nanchang City,respectively,the status quo of the tax service supply and tax service demand of the Nanchang Taxation Bureau was elaborated and analyzed.A special questionnaire survey on taxpayer satisfaction and taxpayer demand,through the statistical analysis of the survey results,to grasp the latest first-hand information related to tax services.Firstly,this paper analyzes and summarizes the present situation of tax service supply in Nanchang city.Second,we will improve the business environment for people’s convenience and continue to carry out tax management facilitation reform.Third,we will broaden communication channels and keep close contact with tax enterprises through field visits,telephone publicity,seminar training,third-party demand survey,tax counseling We Chat,QQ group and other means to facilitate communication between tax enterprises.The current demand of tax service in Nanchang city is mainly analyzed from two aspects.One is the special demand survey of taxpayers,which covers 11 tax bureaus and 2 directly affiliated units in the city.Survey samples were randomly selected from the taxpayer database exported by the third phase of the golden tax system.According to the registration types of tax subjects,they were divided into three categories: unit taxpayers,individual business taxpayers and withholding agents.Telephone interviews were conducted in the order of tax collectors,financial responsible persons and legal representatives.Analyze the investigation situation and data results of the special investigation on taxpayer demand,and draw conclusions;The second is to analyze the main characteristics of taxpayer demand.The problems found in the survey of taxpayers’ demands are: the quality and efficiency of tax service is still not high enough,it is not convenient to apply for invoices,law enforcement needs to be further standardized,the work efficiency needs to be further improved after merger,and the degree of informatization is not high enough;Secondly,based on the tax servicepractice and the statistical results of the questionnaire,this paper analyzes the reasons for the differences between the supply and demand of tax service,mainly including the lack of pertinence in the publicity of tax law,the low level of informatization construction,the imperfect collection channels of taxpayer demand,and the inability of tax officials to meet the requirements.Finally,according to the existing problems of the difference between the supply and demand of tax services in Nanchang,the corresponding Suggestions and countermeasures are put forward.Second,enrich the propaganda carrier of tax law;Third,optimize the business process;Fourth,accelerate the construction of electronic taxation;Fifth,to build a professional tax service team.