Research On The Optimization Of Tax Service After The Merger Of National And Local Taxes

The tax administration of the tax system is based on the provision of reasonable tax services for taxpayers.On this basis,it provides a guarantee for the tax collection of the tax system.In 1990,China first put forward the concept of providing tax services for the government.12 years later,China established the Service Office,and formulated the relevant norms and systems for it in the third year after its establishment,in the 24 th year after the concept was put forward.The state began to improve the relevant tax service norms of county-level organs,clearly stipulate the business of county-level tax authorities,and provide unified operation procedures and norms,so as to carry out a unified reform of tax services in all regions of the country.< deepen the reform of tax services in all regions of the country.< deepen the reform of tax services in all regions of the country.The Reform Plan of State tax and Local tax Collection and Management system clearly stipulates the standards for relevant institutions to provide tax services to citizens,promotes their innovation,and provides institutional guarantee for the development of modern tax management model.In March last year,for the purpose of merging the national tax and local tax system,the Plan for deepening the Reform of the Party and State institutions was promulgated,in which it was clearly pointed out that the collection and management work in the jurisdiction would be completed by the system after the merger of the two major systems of state tax and local tax.the plan reformed the tax collection and management system at that time and brought about fundamental changes for it,especially to promote the cost reduction of the tax system and to adopt it in the process of collecting the system.In a word,it has a positive impact on the development of the tax system in our country.The introduction of these two policies has brought about a modern impact on the service of the tax system in our country.However,the actual situation does not only bring opportunities for the development of the tax system,but also bring challenges to the tax system.The work faced by the system is more complicated,the workload is more huge,the service population is more diversified,and the service needs to be innovative and personalized for the service group,which makes the staff of the system bear more pressure.The article through consulting a large number of literature and data,comparativeanalysis of the local tax service differences before and after the merger,the tax authorities in metropolitan in Nanchang city,on the basis of field investigation,through specific case analysis and in the form of questionnaire,find the problems existing in the tax service.This paper analyzes the reason of the problem.The article points out that China has not done enough to improve the tax compliance of taxpayers and reduce their tax costs.In addition to strengthening policy publicity and reducing taxpayers increased tax costs due to their lack of understanding of policies,we should also make full use of modern scientific and technological means to build the internet+government and set up a professional channel for safeguarding rights,a convenient and efficient channel for complaints.Finally,we should create a good social atmosphere for “tax glory”and put “tax glory”into practice,so that taxpayers can truly feel that “tax glory”is not only a slogan,also it is real,tangible and touchable.