Research On The Construction Of 12366 Tax Service Platform From The Perspective Of Tax Compliance

Tax service platform is the service or related products provided by tax authorities to taxpayers,and also reflects the respect of tax authorities for taxpayers.Its service quality can affect the satisfaction of taxpayers to a large extent,and even affect the image of tax authorities.The reform of tax collection and management system in China is under way.It is the goal of relevant work to optimize tax service,improve taxpayers' satisfaction and tax compliance.At present,the original tax and the original state tax agencies merge soon,to the tax staff put forward new work requirements.In the new tax service environment,the improvement of satisfaction and convenience of tax service is the basic requirement and the goal of tax staff.However,in terms of the current status of tax service,the overall level of tax service needs to be improved,and the satisfaction degree and compliance degree of taxpayers are not high.With the rapid development of information technology,the emergence of the network 12366 tax service platform has brought great convenience to people,but the imperfect platform construction still cannot improve the satisfaction degree and tax compliance degree of taxpayers.Therefore,it is of great practical significance to discuss the construction of 12366 tax service platform from the perspective of tax compliance.This paper adopts literature research,case analysis method,interview method and questionnaire investigation method,with the state administration of taxation in yunnan province,the 12366 tax service platform as an example,based on the analysis of tax service,on the basis of relevant theories,discussed our country and the development of yunnan province in the aspect of tax service and its reform,summarizes the current in yunnan province and even our country still exist on the12366 tax service platform construction to promote the effect not beautiful,platform,not operation,security system is not complete,and the absence of such problems as auxiliary support;The reasons are analyzed in detail,which are mainly due to the lack of attention paid to tax compliance,the need to innovate the service mode of theplatform,the imperfect background team construction and the failure to give full play to the auxiliary functions of the platform.Then,it puts forward strengthening countermeasures from four aspects of thought,mechanism,team and assistance,such as paying more attention to the compliance degree of platform construction,maintenance and tax payment,optimizing and improving the service mechanism of the platform,enhancing the comprehensive ability of the team and strengthening the auxiliary support of the platform.It is hoped that it can bring some reference to the relevant work of 12366 tax service platform of yunnan taxation bureau,help it overcome the existing problems,and improve the quality and efficiency of its tax service.It is also hoped that it can provide some reference for other regions.