Study On Tax Service Of X County Tax Bureau Under The Background Of Optimizing Tax Business Environment

In 2013,the Third Plenary Session of the 18th Central Committee of the Communist Party of China formally put forward the goal of building a market-oriented,law-based and international business environment in the future,among which optimizing the tax business environment is an important content.Since2015,a top-down reform of "delegating regulation and service" has been launched in the tax field,in which clear requirements have been put forward for optimizing tax payment services.At present,the national tax system has carried out the "Spring Breeze Action for the Convenience of the people" for 10 consecutive years,and the level of tax service has been improved.However,with the deepening of the reform of national tax and local tax institutions,how to maximize the benefit of limited tax service resources,meet the increasingly diversified and personalized needs of taxpayers,and improve the satisfaction of taxpayers is still a topic that needs to be studied at the grassroots level.This paper takes X County Tax Bureau,the grass-roots tax bureau where the author works personally,as a case to discuss the possibility of improving tax service under the background of optimizing tax business environment.First of all,centering on the hard environment and soft environment,using the literature research method,questionnaire method and comparative analysis method,starting from the tax service,taxpayer satisfaction and other related concepts,taking the new public management theory,new institutional economics theory and government process reengineering as the theoretical basis.The status quo of tax service of X County Tax Bureau after the institutional reform is sorted out.Secondly,field research is carried out by issuing questionnaires in tax service halls,branch offices and social meetings.The internal and external facilities of tax payment service of X County tax Bureau as well as various process elements were found to have such problems as unsatisfactory effect of tax publicity and tax payment guidance,poor cooperation between tax-related business processes and departments,asymmetry of supply and demand of tax payment service,poor user experience of self-handling tax and lack of professional tax payment service talents.On this basis,the paper analyzes the reasons for these problems in the new situation of tax service work under the background of optimizing the tax business environment.Finally,in view of the problems existing in the tax service work of X County tax authority,combined with my own work experience and experience,this paper proposes specific countermeasures and prospects for the tax service work of X County tax Authority from the aspects of improving the quality and efficiency of tax service,optimizing the allocation of tax service resources,improving the informatization of tax service and constructing modern tax service.It is expected to contribute to the improvement of the tax service level of X County,further enrich the tax service theory of the grass-roots tax department,and provide more methodology choices for the tax department to further improve the quality and efficiency of tax service,accurately meet the tax-related needs of taxpayers,and improve the satisfaction of taxpayers.