Research On The Optimization Of Tax Service Quality Of Grass-roots Tax Bureau

In recent years,with the gradual improvement of China’s national living standard,taxpayers’ awareness of safeguarding their rights has been constantly enhanced,which requires the tax authorities to continuously improve the quality of tax service.The improvement of taxpayers’ satisfaction has become one of the focuses of China’s tax system.The quality of tax service directly affects taxpayers’ compliance with the tax law,and is an important factor affecting the quality of "tax enterprise relationship".At present,the taxpayer satisfaction level can directly reflect the current level of tax service quality,so in order to improve the taxpayer satisfaction,find service weaknesses,and search for the direction of improvement,we need to make a full and comprehensive understanding of the current taxpayer satisfaction status and needs.Based on the new public management theory and the new public service theory,this paper uses the questionnaire method,literature research method and quantitative analysis method to study the optimization of tax service quality of grass-roots tax bureaus,taking S County Tax Bureau as the research object.First of all,through reading relevant materials,we can summarize the relevant concepts,nature and objectives of tax service,sort out the relevant concepts and theories to make a good theoretical basis,and think about the application of relevant concepts and theories in the practice of tax service;Secondly,some principles and design process of the satisfaction questionnaire were described,and then the reliability test and validity analysis of the questionnaire results were carried out,which showed that the index coefficients were high.On this basis,the valuable opinions of the questionnaire survey and taxpayers were summarized,The coefficient of each index is relatively high.Based on the questionnaire survey and the valuable opinions put forward by taxpayers,there are many problems in the quality of tax service.In terms of tax law publicity,there are problems such as too single tax law publicity channel,not diversified publicity content,and in terms of tax consultation,there are problems such as low efficiency,weak initiative,and unprofessional tone and knowledge,In terms of tax service,the infrastructure of the tax service hall is not sound and the structure is unreasonable,the order of the tax service hall is not unified,the intelligent use of the online tax platform needs to be improved,the tax handling method is not simple,and the service quality of the staff of the tax service hall needs to be improved.In terms of protection of rights and interests,taxpayers believe that their rights to know,to freely choose the time within the declaration time,and to obtain invoices have been violated,In terms of credit rating,taxpayers raised questions about specific credit evaluation rules,deduction items and tax credit re evaluation process;Thirdly,the problems reflected in the questionnaire are analyzed in depth to find out the reasons for these problems,including: difficulties in changing the concept of new tax service,lack of subjective initiative in implementing policies,incomplete functions of online tax platform,low attention paid by decision-makers to the needs of taxpayers and low quality of tax service personnel;Finally,according to the problems revealed in the questionnaire and the reasons for the problems,the paper puts forward feasible suggestions for the optimization of tax service quality in S County,starting from the following five aspects: enhancing tax law publicity to provide convenient new service experience,improving tax consultation and guidance to achieve zero distance of tax service,expanding new tax mode to promote high-quality service efficiency Simplify the tax handling process,enhance the quality and efficiency of tax handling work,and increase the publicity of tax payment credit to continuously promote the rating of tax payment credit.This paper takes S County as an example to study the quality of tax service of grass-roots tax authorities,receives the feedback information from taxpayers in the form of questionnaires,and proposes improvement measures according to local conditions,which has certain reference significance for the study of the improvement of the quality of tax service at the same level.