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Research On Tax Service Of Tax Department Of Benxi

Posted on:2021-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:W ZuoFull Text:PDF
GTID:2569306632968729Subject:Public administration
Abstract/Summary:PDF Full Text Request
Since the 19th National Congress of the Communist Party of China,advancing government service reform and accelerating the transformation of government functions has become an important goal for comprehensively deepening public sector reform.Tax service is the bridge between taxpayer and tax department.The reform of tax service is also an important reform content of this government function transformation.For a long time,the tax service department,as a subordinate department of the tax system,is characterized by the emphasis on management rather than service.Until 2018,as the State Administration of Taxation once again emphasized the strengthening of taxation " decentralization of service"reform,from the transformation of administrative function management to tax service management,government agencies should establish a close management service relationship with the market.This also poses new challenges to the original organizational management,service awareness,service methods,and service personnel levels of the tax service department.How to solve the existing tax payment service problem has become an urgent task to deepen the reform of the tax collection and management system and accelerate the transformation of the functions of the government tax department.Due to the late start of taxation services in China,the relevant research system is not mature and perfect,and many theoretical overviews are still inadequate to draw on the tax literature theory of developed countries.There are not many practical theories of taxation that can be combined with China’s national conditions.Many tax service problems and key issues are still outstanding.Therefore,this paper mainly studies tax service agencies in Benxi City,and puts forward relevant innovative management ideas and countermeasures that are beneficial to tax services in Benxi City through literature and field visits.At the same time,it fills in the theoretical gaps in tax service in the region.This article will start from two angles of new public management theory and tax compliance theory to study the tax service problem of Benxi City,and explore the deep-seated causes of the tax service problem of Benxi City.This article takes the theme of tax payment service research as an example,and takes Benxi City Taxation Bureau as an example to explore the problem of tax payment service in Benxi City.According to the "research background-theoretical research-realistic research",the stratum progressively progresses.Firstly,through the analysis of the tax service sector overview,existing initiatives and tax service surveys,the four major problems in the current tax service in Benxi City are proposed from the four perspectives of demand understanding,service methods,service organization and personnel specialization.Then analyze the four major problems and explore the reasons behind the problems.Based on the analysis of the actual situation,the four main sources of the problem are summarized,namely,the awareness of tax service needs to be strengthened,the information construction needs to be improved,the tax service organization needs to be improved and the tax service professionalization needs to be improved.Finally,by discussing the problems and causes of tax payment services in Benxi City at the current stage,combined with the actual situation of tax payment services,the corresponding aspects are proposed from five aspects:tax service awareness,taxation information construction,optimization of institutions,personnel system,and strengthening the quality of tax service personnel.The countermeasures provide reference significance and suggestions for the solution of tax service problems.
Keywords/Search Tags:Tax Department, Tax Service, Tax Service Management, Government Function Reform
PDF Full Text Request
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