| By providing taxpayers and feepayers with services such as policy publicity,consultation and counseling,and affairs acceptance,tax and fee services help taxpayers and feepayers smoothly handle tax-related and fee-related business,correctly perform tax-related and fee-related obligations or protect their legitimate rights and interests,which not only has a strong auxiliary and supporting role in the collection of taxes and fees,but also the key to establishing a new image for the transformation and reform of the tax department.Since the Sixth Plenary Session of the 16 th CPC Central Committee first clarified "building a service-oriented government,strengthening social management and public service functions",all party congresses have consistently made it clear that it is necessary to "deepen the reform of the administrative system,transform government functions,and build a service-oriented government".As an important part of public services,tax and fee services are closely related to the construction of service-oriented government and play an important role in meeting the growing needs of people for a better life in the new era.Continuously optimizing tax and fee services is an inevitable requirement for building a service-oriented government.However,in the reality of unbalanced and insufficient development,due to different geographical,humanistic,economic and other factors,there are more or less problems in the optimization of tax and fee services in various places,resulting in a gap between the tax and fee service work and the overall requirements of building a service-oriented government and the expectations of the people.From the perspective of service-oriented government,this paper uses the theory of new public service,public goods theory,tax compliance theory,literature method,empirical method and interview method to investigate the current situation,summarize the problems,analyze the causes,learn from the advanced,and then put forward countermeasures and suggestions that will help the continuous optimization of grassroots tax services.By combing the current situation of tax services in S county,this paper summarizes that there are many problems in tax services in S county: the level of information construction is not high;Insufficient convenience of physical services;Advocacy training is in short supply;It is difficult to reach the deadline for the construction of the personnel team;Satisfaction ratings are one-sided and inefficient.Through analysis and exploration,the reasons are mainly due to the lack of service concept transformation,lack of legal support and standardization,lack of integration of information technology and business work,imperfect service mechanism,publicity and training methods to be improved,insufficient number and quality of personnel,shortcomings in survey design and other factors.Combined with the overall requirements of service-oriented government construction and the enlightenment of advanced experience at home and abroad,this paper proposes the following optimization countermeasures: first,comprehensively establish the service concept;The second is to improve the legal system of taxes and fees as soon as possible;The third is to continue to strengthen the construction of informatization;The fourth is to optimize the opening and layout of institutions;Fifth,attach importance to and improve publicity and training;Sixth,pay attention to talent selection and training;The seventh is to improve the design of satisfaction surveys.Under the framework of public administration related theories,this paper studies the optimization of tax services in the new era from the perspective of service-oriented government,advocates the perspective of tax and fee services in a wider range of service optimization,innovates in research perspective and research content,and the research conclusions can provide reference value for optimizing tax and fee services in other similar regions in China,and can also provide reference for other work of service-oriented government construction. |
PDF Full Text Request