In recent years,with the continuous advancement of service-oriented government,people’s sense of happiness and gain have been always improving.As a public department,tax authorities actively respond to the call of the state,constantly push forward the reform of tax collection and management,optimize the tax business environment,and enhance taxpayers’ satisfaction and compliance;As the legal duty and obligation of tax authorities and tax officials,tax service is an important part of the construction of service-oriented tax authorities.Improving the level of tax service is of great significance to building a harmonious relationship between levy and payment,speeding up the reform of tax collection and management,and promoting the modernization process of tax service.However,in practice,due to the limitations of ideas,funds and talents,etc.the tax service of the grass-roots tax authorities is still a shortcoming of the tax authorities.Therefore,it is not only a realistic need,but also a future requirement to study how to improve the tax service level of the grass-roots tax authorities.Taking the tax service of Donghai County Taxation Bureau as the research object,this thesis makes a deep exploration on how to optimize the tax service by using the theories of service-oriented government,information asymmetry,tax compliance and process reengineering through literature analysis and case study.Combining with the work practice and the results of questionnaire survey and internal interview,the author have a comprehensive and detailed understanding of the present situation,problems and reasons of tax service of Donghai County Tax Bureau,there are some problems in tax service of Donghai County Tax Bureau,such as the service quality and efficiency of taxpayer service hall to be improved,the slow progress of information construction,inadequate publicity and guidance,insufficient protection of taxpayers’ rights and interests,and social cooperation to be deepened.The author makes a profound analysis from the perspectives of service concept,personnel training,information construction,publicity and guidance system,working mechanism,and puts forward five feasible suggestions,which are as follows:changing tax service concept and consolidating the ideological foundation;strengthen personnel training and improve work efficiency;accelerate informatization construction and promote wisdom taxation;accurate publicity and guidance and speed up the implementation of policies;improve the working mechanism and enhance the development momentum.I hope to further improve the tax service level of Donghai County Tax Bureau,and provide reference for other grass-roots tax authorities to optimize tax service. |