Study On Optimization Of Taxation Service Of Local Tax System In Nankai District Of Tianjin

In recent years,with the rapid development of China's economy,national governance system and capacity modernization drive continued to increase.At the same time,our citizens' awareness of the rule of law,the awareness of rights has been constantly improved,construction of service-oriented government has become an important task for government departments at all levels.The central leaders once said that the relevant government departments are the functional department of Tax Service,the people are the main body of the tax service,the Government has the obligation to establish a perfect tax service system.Therefore,not only directly facing the taxpayer's functional departments,but also the supervision departments which play a supervisory role should correctly exercise their rights and obligations.As an executive department of tax service directly facing taxpayers,grassroots tax authorities assume important responsibilities.Under this background,this paper pays close attention to the problem of tax service oriented to taxpayers' demand,and takes the local tax system of Nankai District of Tianjin as the research object.The thesis is divided into three parts: First,literature review and theoretical overview.By combing the relevant documents and theories at home and abroad,the connotation,characteristics,development process,the needs of taxpayers,tax compliance and other related theories are summarized and summarized.The second is to investigate and analyze and find problems.This paper summarizes the present situation of tax service of local tax system in Nankai District of Tianjin and systematically induces the problems that arise.Combining with the actual situation,the author carries out the research work of taxpayer's demand and satisfaction,and finds out the root of the problem.Mainly by combining random sampling with typical surveys,and taking registered taxpayers in Nankai District as the object of telephone and visiting research,the problems such as poor consciousness of service,imperfect supporting mechanism,immature information construction,inefficient tax-related business,opaque examination and approval,and unsmooth connection between departments are analyzed.Third,optimize the train of thought and plan.That is to learn from the experience of advanced areas combined with the actual Nankai District to design a tax service optimization scheme suitable for grass-roots tax authorities.Combined with thefindings of the survey and the actual situation of Nankai land tax,the author puts forward the optimization plan in terms of organizational leadership,content guidelines,supporting systems,management methods and carriers.The research results of this paper can help the local tax system in Nankai District of Tianjin effectively identify the problems existing in its grass-roots tax service,further improve the tax collection and management system at the grass-roots level,promote the construction of high-quality business environment,and finally improve the tax compliance degree of taxpayers.At the same time,it has certain reference significance for other regions to optimize the grass-roots tax collection and management system and to improve the level of tax service.