Study On The Improvement Of The Tax Service Quality Of The Jining District Tax Ulanqab

Since the 18th national congress of the communist party of China(CPC),China has set the goal of "building a service-oriented government that the people are satisfied with".At the same time,the process of institutional reform and the transformation of government functions has begun.In the process of the transformation of government functions and the construction of service-oriented government,tax authorities,as an important component of the government,bear the unshirkable responsibilities and obligations.Tax-related services,as an important part of the process of tax collection and management,play an indispensable role in the process of tax collection and management.As the starting point of tax-related work,tax service is the premise and basis of constructing and improving tax collection and administration.Good and orderly tax service plays an important supporting role in building a service-oriented government.It is a powerful way to improve the quality and efficiency of tax collection and management,which plays an important role in coordinating the relationship between tax collection and payment,raising the respect of tax payment,and promoting social progress and stable development.Since the reform of the tax distribution system in 1994,the separate establishment of national and local taxes,the problems of collection management,coordination and cooperation between the national and local tax systems have attracted much attention.In the process of the transformation from business tax system to value-added tax system after the establishment of the tax division,the joint administration of national tax and local tax becomes particularly important because of the overlapping of some tax categories and mutual calculation relationship.In the subsequent management process,the service mode of tax jointly handled by national and local tax has manifested its significant advantages in the process of collection and management.At the 19th national congress of the communist party of China(CPC),the CPC issued relevant decisions on further reform of the party's government and functional organs,which set forth specific requirements for the reform of the national and local tax systems.The decision calls for the merger of national and local tax agencies at or below the provincial level,which is another major change in China's tax collection and management system in keeping with the current economic development situation,meeting the needs of taxpayers and improving the quality of tax payment services.The merger of the national and local tax agencies provides a rising space for solving such problem:under the tax sharing system,the cost of taxpayers is high,the efficiency of tax collection and management is generally low,taxpayer satisfaction is poor,and so on.It also improve the concept,the quality and the process of tax-related services,enhance the satisfaction of taxpayers.Based on the background of deeply reforming the system in China after the 19th CPC national congress,the combination of national and local taxes,and the comprehensive construction of a service-oriented government,this paper takes the basic tax authority--Jining district tax bureau of Ulanqab city as the research object,uses literature research method,comparative analysis method,experience summary method,descriptive research method,reference to the relevant literature and research results at home and abroad,investigates tax worker of Jining district,taxpayer,in the end,discusses a series of problems related to building a service-oriented government and optimizing the service quality of tax payment in the taxation bureau of Jining district before and after the merger of national and local taxes.This paper starts with summarizing and analyzing the current situation of tax service of local taxation bureau before and after the merger of national and local taxes in Jining district,and the effect of tax service quality improvement on current tax collection management.And then,systematically analyzes the advantages and practical difficulties faced by the grass-roots tax authorities and front-line staff in building a service-oriented government,improving the service quality and efficiency of tax payment service after the completion of the merger of national and local tax organizations.After that,learns from the excellent management methods and advanced practical experience of different countries and regions in integrating local tax authorities and improving tax-related service quality.Ultimately,bases on the new public service theory,service-oriented government construction theory,customer relationship management theory and other theoretical basis,and the actual situation of tax system of Jining district,explores and summarizes some feasible strategies for optimizing tax service of Jining district tax bureau after the merging of national and local taxes.In order to provide decision-making reference in Improving the quality and efficiency of tax service of tax bureau of Jining district,harmonizing the relationship between tax collection and payment,and promoting tax compliance of taxpayers.