Research On Tax Service Optimization From The Perspective Of Public Service

The 16th National Congress of the Communist Party of China has proposed the idea of building "a service-oriented government".During ten years,the State Taxation Administration has set up the Tax Service Office internally,and then the Tax Service Selection was established at various local taxation authorities.As a result,the tax service work has been basically implemented from top to bottom.These measures have not only protected the legitimate rights and interests of the taxpayers but also provide the taxpayers with standardized and convenient services.Improving the tax service level is the basic requirement for the current tax collection and management.The tax service level is the most direct indicator to measure the level of tax collection and management in a country.We still have a long way to go in realizing the modernization of taxation in the West developed countries.By understanding the status and experience of the tax services abroad,we have found that those countries that are more mature in tax service will pay attention to protecting the rights and interests of the taxpayers and formulating relevant laws and regulations as constraints.They will provide the taxpayers with diversified and convenient services,and their tax service work is relatively informative.In addition,the tax intermediaries and social forces in these countries have also developed relatively maturely.They have shared a large part of the relatively easy and basic work for the tax authorities,providing the taxpayers with more personalized services than the tax authorities.Based on the anonymous questionnaire survey conducted in C City in the early stage,this paper will analyze the problems and causes of the tax service at present by using the comparative analysis method and proposes a targeted strategy on how to improve the tax service level.The prerequisite for doing a good job in the tax service area is to establish a scientific management system and clarify the rights and obligations of the taxation authorities and taxpayers.In terms of tax service work,it does not only require the participation of both tax authorities and taxpayers but as a limited public resource,it also needs the help of all sectors of our society.As a result,the pressure on the tax authorities will be greatly reduced.The improvement of the tax service work requires not only the gradual improvement of various policies by the State Administration of Taxation but also the need to actively understand the needs of taxpayers and make a detailed and scientific analysis of the information feedback by taxpayers to achieve the best service level.