| The quality of tax payment services is directly related to the image of the party and government in the hearts of the people,and to the sense of gain and satisfaction of taxpayers.With the deployment and implementation of major national decisions such as deepening "decentralization,management and service" and reform of the collection and management system,as well as the downward pressure on China’s economy in recent years due to the continuation of the global epidemic,the state has paid more and more attention to supporting the development of the real economy and optimizing the business environment,and has also put forward higher requirements for the tax department’s tax service work.The State Administration of Taxation has long been committed to optimizing tax service services,including the issuance and upgrading of the Tax Service Standard,the "Spring Wind Action to Facilitate Private Taxation",the continuous promotion of the construction of the "Golden Tax" project,and the deepening of the implementation of "Internet + Taxation".As a front-line unit of tax payment services,Qingdao H District Taxation Bureau has a large number of enterprises and complex industry types,and taxpayers have an urgent demand for tax payment services,especially personalized services.This paper first expounds the background,purpose and significance of the research,and then introduces the relevant concepts of tax service,and clarifies the six aspects of tax payment service: tax law publicity,tax consultation,tax service,rights protection,credit management and social cooperation.Then,the current situation of domestic and foreign research on tax payment services was sorted out,and the theories of tax compliance,process reengineering and new public services were used to collect and analyze the urgent problems and practical needs encountered by taxpayers in the process of studying,paying and handling taxes.After research,it was analyzed that the deep-seated common problems in the tax payment service of Qingdao H District Taxation Bureau were analyzed,namely the emphasis on form and light content,insufficient business ability of service personnel,low level of intelligence,and low efficiency of internal and external collaboration.And put forward safeguard measures in terms of organization,system,talent,technology and funds.It is hoped that through the research of this paper,it will provide suggestions for the further improvement of the relevant theories of China’s tax service and the further optimization of the tax service of Qingdao H District Taxation Bureau. |