Research On The Problems Of Tax Service At The Grass-Roots Level Under The Policy Environment Of Tax Reduction And Fee Reduction

Since 2016,China has vigorously promoted a universal tax cut and fee reduction policy,and tax cuts and fee reductions have become the focus of attention from all walks of life.Promoting the implementation of tax reduction and fee reduction policies is inseparable from the need for tax authorities,especially grassroots tax authorities,to provide high-quality and efficient tax payment services.The implementation of a larger-scale tax and fee reduction policy has put forward higher requirements for the current grass-roots tax payment services.Based on this,this article will combine reduced charge tax reduction policy,to analyze the present situation of the grass-roots tax service,and put forward feasible countermeasures and suggestions for the existing problems,aiming to improve the service quality of the grassroots tax authorities,meet the diverse needs of taxpayers,establish a better relationship between tax authorities and taxpayers,and lay the foundation for high-quality economic and social development.This article is based on the theory of tax compliance and new public service theory,through literature research,field research and other methods,analyzed the current status of grassroots tax payment services,and proposed the existence of grassroots tax payment services.The individual differences in service levels are large,the use of information technology is insufficient,the role of social collaboration has not been effectively played,the enthusiasm for service activities has been reduced,and the value of tax service assessment activities is hard to get attention.After the attribution,it was found that the horizontal of the tax staff was differentiated,the asymmetry of the tax service information of both parties,the loopholes in the establishment of the tax service system,the limited tax service capacity of the grassroots tax authorities,and the imperfect tax services assessment.Subsequently,the successful cases of tax service in the United States,Japan,Singapore,and Shenzhen were used as guidelines,and suggestions for optimization of grassroots tax service were put forward.This article believes that grassroots taxation services must pay attention to the team construction of grassroots tax authorities.For this purpose,needs to control strictly the basic unit tax affairs personnel entrance,improve the dynamic training mechanism and establish a service concept based on taxpayers;the second is to speed up the process of informatization construction of grassroots tax authorities,completes the tax payment service platform the construction,the unification tax affairs information system as well as the establishment stable,the highly effective network information service system;followed by giving full play to the role of social collaboration,mainly from the standard business processing mode,strengthen cooperation with social tax organizations to improve,etc,one by one;afterwards,the enthusiasm of tax payment service activities was improved from the aspects of improving the personnel incentive system of the grassroots tax authorities and the establishment of a multi-functional tax service hall.And finally improve the tax service assessment and evaluation mechanism.