Research On Tax Service Problems And Countermeasures Of Tax Authorities

Tax service is an important part of tax management system.Tax service should run through the whole process of tax legislation,tax law enforcement,tax justice and tax relief,and all links of tax management.The Reform Plan of Tax Collection and Administration System for State Taxation and Local Taxation issued by the General Office of the Central Committee of the Communist Party of China and the State Council on July 20,2018,puts forward that taxpayers and contributors should be the center,and that the legitimate rights and interests of taxpayers and contributors should be effectively safeguarded,and that service-oriented tax authorities satisfying to the people should be built so as to make the people feel more obtainable.With the development of the times,taxpayers' awareness of safeguarding their rights is constantly improving,and the demand for tax authorities' services is also growing.Tax authorities,as the main body of tax services,should take advantage of the "East Wind" of reform to gradually build an optimized,efficient and unified tax collection and management system,to provide taxpayers with more high-quality,efficient and convenient services,to improve tax law compliance and social satisfaction,and to improve the efficiency of tax collection and management.Rate,reduce the cost of collection,enhance the ability of tax and fee management,and ensure the full play of tax functions.Based on the new public management theory,tax compliance theory and new public service theory,taking the reform of national and local tax collection and management system as the background of the times and based on the actual situation of the tax bureau in Area B,this paper tries to find out the problems existing in the tax service process of the Tax Bureau in Area B,such as the lack of initiative in tax service,the improvement of the level of information-based tax service,and the opportunity of supervision and assessment.The system can not give full play to the role of incentives,the degree of socialization of tax service is relatively low,and some specific problems arise during the reform period.On the basis of learning from the experience of tax service in developed countries and combining with the practice results of some regions in China,the following feasible suggestions are put forward:first,change the style of work,strengthen the concept of tax service,rationally distribute tax service resources in the period of establishment of the new institution of collection and management reform,and two,promote the construction of "Internet+" tax service mode through the construction of internal and external informatization.Third,we should constantly improve the assessment,supervision and evaluation system of tax service,give full play to the incentive role of assessment,supervision and evaluation;fourth,we should actively use social forces to build a socialized tax service model.In this paper,the effective measures to improve tax service are discussed from the practical point of view of tax authorities by combining theoretical analysis with empirical research.It is proposed that tax authorities should adapt to the development of the times,change from "people"service to taxpayer self-service,and change from passive receiving information to relying on"big data" to actively search for information for taxpayers.Viewpoint for personalized service.