Tax service is the foundation and core of tax administration and plays a crucial role in achieving modernization of taxation.The main concept of tax service revolves around the principle of starting with taxpayer needs,focusing on taxpayer satisfaction,and ultimately achieving taxpayer compliance.Optimizing tax service to enhance taxpayer satisfaction and promote tax compliance is not only the strategic positioning of taxpayer service work in the new era but also a requirement of societal development.Currently,tax authorities have made efforts to improve and optimize tax services through initiatives such as the streamlining administration,delegating powers,and optimizing services reform and the convenient tax payment campaigns.Although certain achievements have been made,there still exists a significant gap between taxpayer expectations and the diverse needs.To enhance the level of tax service,the State Administration of Taxation has conducted a nationwide taxpayer satisfaction survey,which has identified areas for improvement and provided direction for optimizing tax service.This has significant theoretical and practical implications in establishing a harmonious relationship between tax administration and taxpayers and constructing a modern tax administration framework.Based on the theory of tax compliance as the starting point for optimizing tax service,the paper has explored the theoretical relationship between tax service,taxpayer satisfaction,and tax compliance.By selecting the Tax Bureau of Province G as the research object,the paper conducts an empirical analysis on taxpayer satisfaction surveys from2020 to 2022,aiming to identify the problems and causes of tax service in Province G.The analysis reveals that the current issues in tax service in Province G include inadequate implementation of service systems,ineffective policy promotion and training,inconvenience and instability in tax payment systems,and inefficient tax-related procedures.The underlying causes include incomplete transformation of service concepts,insufficient tax promotion and guidance,lagging information technology infrastructure,and insufficient taxpayer service resources.In the end,from the perspective of promoting tax compliance,this study proposes basic principles and overall strategies for optimizing tax service in Province G,suggesting the establishment of a sound tax service standard system,the construction of a comprehensive and efficient tax promotion and guidance system,the strengthening of information technology support for tax service,and the integration of tax service resources to foster compliance.These recommendations aim to enhance taxpayer satisfaction,promote voluntary compliance,reduce compliance costs,and achieve cooperative compliance. |