| As the reform of the tax collection and administration system continues to advance in depth,the importance of tax payment service has become increasingly prominent.Carrying out tax payment service is the internal requirement of constructing a harmonious tax collection and payment relationship,the urgent need to strengthen the As the reform of the tax collection and administration system continues to advance in depth,the importance of tax payment service has become increasingly prominent.High-quality tax payment service is conducive to building a harmonious relationship between tax collection and payment,and is also a reasonable demand for strengthening the construction of the tax legal system.It is an important link in the reform of the tax collection and administration system.Tax authorities and taxpayers should be fully aware of this point.Grass-roots tax authorities are the main battlefield to face taxpayers,small-scale taxpayers are an important subject of fixed tax payers.To provide tax service for this group is an important subject for tax authorities to optimize tax service and an effective measure to stimulate the vitality of market entities.This work should always be taken as an important task at present,so as to continuously improve the quality and efficiency of tax service for tax authorities.Taking H County Tax Bureau as an example,this paper uses new public service theory and tax compliance theory and as theoretical support,and adopts literature research method,field observation method and questionnaire survey method.To explore the status quo of tax service team,tax service system,tax publicity form,information construction,complaint feedback mechanism and intelligent construction of H County tax Bureau in terms of tax service for small-scale taxpayers.According to statistical analysis,although H County tax Bureau has made some achievements in complaint feedback construction,tax publicity and guidance,and tax payment service management,it is still obviously insufficient in information construction and cadre team construction,because H County tax Bureau tax Bureau is not perfect in the construction of tax payment service system and mechanism,lagging service concept,low quality of cadre team and low level of information construction.Based on this,the paper proposes optimization countermeasures from the aspects of taxpayer demand,tax payment publicity channels,talent team construction and information construction,in order to improve the tax service work of H County tax Bureau on the opposite side of small-scale taxpayers and constantly optimize the tax business environment. |
