Research On The Countermeasures To Improve The Tax Service Quality Of The Tax Bureau Of City A After The Merger Of The Tax Syste

In 2018,in order to strengthen the leading position of the party,integrate the functions of the government and further deepen the reform of government institutions,China’s tax collection and management system also underwent major reforms in the context of comprehensively deepening the reform.Since then,all provinces(municipalities,autonomous regions)and the following tax bureaus have become one after 24 years of separation.The merged institutions are subject to the dual management of higher tax authorities and local governments.In the new historical period,the tax service work faces new challenges.In this process,how does the Tax Authority change the tax service way,then better instructs the taxpayer,enhances the tax service quality,strengthens the tax revenue to obey,it is a subject that needs to be deeply researched and explored.From 2018 to 2022,it has been three years since the state-owned land tax left 24 years ago,and it has been three years since the state-owned land tax merged,through a large number of literature reading,data collection and collation,the taxpayers issued questionnaires,interviews and other ways to collect information,and through analysis and sorting out the problems in the tax service work after the merger of the a city tax bureau,and analyze it step by step.At the same time,carefully read the relevant literature,looking for the advanced experience of foreign developed countries worthy of reference practices,in the experience of learning and enlightenment,it puts forward a series of measures that accord with the actual tax service work of a city’s economic and social development and improve the quality of tax service.This paper takes the reform of national and local tax collection and management system as the background,takes city a tax bureau as the research object,through the methods of literature analysis,on-the-spot investigation,questionnaire investigation and interview,etc.,on the basis of studying and drawing lessons from the research results of predecessors,under the guidance of the new public service theory and the tax compliance theory,and according to the reality of a city,through the collection and analysis of data,make great efforts to find out the problems existing in the current tax service work of a city tax bureau,and through research,put forward a series of optimization measures,for the next step to build a service-oriented tax authorities,create a good business environment,promote taxpayer compliance to explore a way.