Study On Tax Service Supervision Mechanism Of Tax Bureau Of Weishan County,Dali City

Under the promotion of the service-oriented government,along with the rule of law and the rule of virtue,the tax collection and administration and tax service work in China is also advancing steadily and developing healthily and rapidly.The Nineteenth National Congress report(CPC)stressed that "we must uphold the principal position of the people,uphold the fundamental purpose of building the party for the common good and governing for the people,fulfill the fundamental purpose of serving the people wholeheartedly,and integrate the party's mass line into all activities of governance." To insist on putting the people as the center means to insist on putting the taxpayer as the center and fully demonstrate the principal position of the taxpayer.To some extent,the implementation of tax service supervision can make tax authorities break away from the style of government,change the concept of collection management and tax service,change the work of tax collection and administration and tax service from "control type" to "service type",make tax authorities improve the service efficiency and improve the satisfaction of taxpayers.Management in the service,to promote taxpayers to comply.This paper is based on the theory of new public service,government regulation,collaborative governance and performance management,and studies the tax service supervision mechanism of Weishan county tax bureau through literature research,investigation and comparative analysis.This paper focuses on the subject,object and means of tax service supervision in Weishan county of Dali city.This paper focuses on the analysis of the current situation,existing problems and causes of the tax service supervision mechanism in Weishan county of Dali city,and combines the experience and reference of foreign tax service supervision mechanism,finally puts forward the countermeasures and Suggestions to further improve the tax service supervision mechanism.The research content of this paper includes five parts.The first part is the theoretical basis of tax service and supervision mechanism.This part mainly seeks thetheoretical support of tax service supervision through theoretical analysis.The second part is the composition and operation current situation of the tax service supervision mechanism of Weishan county tax bureau.This part analyzes the operation current situation of the tax service supervision mechanism of Weishan county tax bureau from the organization composition,relevant personnel structure,tax service supervision mechanism composition and supervision current situation of Weishan county tax bureau.The third part analyzes the problems existing in the operation of tax service supervision mechanism and the reasons for the current situation of tax service supervision in Weishan county.The fourth part is the experience and reference of tax service supervision mechanism.In the fifth part,based on the analysis of the current situation,the cause of the problem and the foreign experience,the author puts forward the countermeasures to improve the tax service supervision mechanism of the tax system.