In order to further promote the reform of "delegating,regulating and serving" in the tax field,improve the tax supervision system and create a market-oriented and legalized international business environment and better serve the development of market entities,The General Office of the Central Committee of the Communist Party of China and the General Office of the State Council have printed and distributed the Opinions on Further Deepening the Reform of Tax Collection and Administration,made overall arrangements for further deepening the reform of tax collection and administration,and put forward higher and clearer requirements for tax work.The basic-level taxation department is the public service unit that is closest to the market subject and that has the most direct dealings with the common people,the highest frequency and the closest connection.It provides direct services for tens of millions of enterprise taxpayers,hundreds of millions of natural person taxpayers and billions of fee payers and is the image representative of the whole taxation system.Whether the tax services provided by the tax authorities at the grass-roots level can meet the expectations of taxpayers will not only affect the tax system,but also create a good business environment and high-quality economic development in the whole region.This paper takes the results of the provincial taxpayer satisfaction survey of Y city in 2021 as a sample,and on the basis of studying the research results of existing tax services,the relevant theories and the relevant documents and policies on tax services,uses the secondary analysis method.collects the original data of the provincial taxpayer satisfaction survey in 2021,deeply analyzes and summarizes the insufficiency of the provincial taxpayer satisfaction survey of Y city;and analyzes the future improvement direction of the work of the municipal grass-roots tax departments by means of the factor importance deduction model.Taking into account the relevant recommendations of taxpayers,investigation and study of the status quo of tax services in Y Municipality and the relevant tax officers,it is discovered that the tax services of grassroots tax authorities in Y Municipality are different between different organisations and different evaluation entities,the main problems are that the services of tax service halls need to be optimised,tax enforcement activities need to be standardised,policy training and counseling are inaccurate and timely,tax service convenience needs to be further improved,and the needs of professional tax service organisations are not fully satisfied.Based on this,the author puts forward some reasonable suggestions from the perspectives of co-governance,talent construction,convenient service,policy implementation,standardized law enforcement and information construction. |