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

In 1994,China carried out the reform of the fiscal system of tax distribution.Two sets of tax collection and management systems with separate state and local taxation agencies were established.They have been operating smoothly for more than 20 years,and the work of both sides of the state and Local Taxation has achieved remarkable results.However,with the rapid development of economy and society and the gradual advancement of reforms in various fields,problems such as inconvenience in tax administration,lack of clarity of duties,lack of optimization of environment and inconsistency of law enforcement are gradually exposed,which directly affect the quality and efficiency of tax collection and management,the quality of tax service and the fairness of tax enforcement.In order to solve these problems,on March 13,2018,China’s tax collection and management system ushered in major reforms.According to the reform plan,the provincial and sub-provincial state tax and local tax institutions will be merged to undertake specific duties of tax collection and management of non-tax revenue in their respective regions.On the basis of promoting the cooperation between the tax and local tax institutions through "business-to-business" transformation,the merger of the tax and local tax institutions is a major institutional change that meets the requirements of the new era.It is of great significance to reduce the administrative cost of taxation,build a "service-oriented government" that benefits the people,and promote and realize the modernization of taxation.During the period of institutional reform,as a frontier position,how to innovate ideas,explore and optimize tax service,and constantly optimize the tax business environment is a problem that we need to continue to study.Taking the tax Bureau of the binhai new district of T city as an example,this paper summarizes the tax service work of the tax Bureau of binhai new district by using case synthesis analysis method and case analysis method,summarizes the shortcomings of the tax service work after the merger of national and local taxes,and analyzes the deep reasons for it.The full text is divided into five parts.The first part briefly summarizes the background,purpose meaning and reference theory of the research,and then puts forward the basic ideas and methods of the research.The second part analyzes the related concepts such as tax service and national tax merger.In the third part,the author briefly introduces the taxation of Binhai New Area.The general situation of the Bureau and the reform process this year.The fourth part summarizes and summarizes the problems in tax service work,and analyses the causes of the problems.The fifth part,combined with the actual situation,puts forward reasonable suggestions to optimize tax service.