Research On Tax Payment Services Of Grassroots Tax Institutions

Tax payment service is the central work of government public service management,and it is of great value to continuously enhance the overall quality of tax payment service for promoting the sustainable development of economy and society.China’s "fourteenth Five-year plan" development strategy clearly proposed to establish a modern tax service system,in order to continuously enhance taxpayer satisfaction and compliance with the tax law.In recent years,scholars at home and abroad have conducted systematic research on tax payment service of tax authorities.As an important institution that provides taxpayers with daily tax-related business and tax law publicity and guidance,the quality and benefit of tax payment service of grass-roots tax authorities directly affects taxpayers’ satisfaction with government tax payment service.Therefore,it is of great practical value to continuously optimize the methods of grass-roots tax payment service and improve the benefits of tax payment service for effectively promoting the transformation of government public decision-making.In recent years,the taxation Bureau of X County,where the author works,has made continuous innovation in optimizing tax payment services of grass-roots tax institutions,with remarkable achievements.However,judging from the user satisfaction survey results of the provincial bureau and the tax payment service complaints of users,some users are not satisfied with the tax payment service of X County Tax Bureau.Different views are put forward on the concept,content,function and quality of tax payment service of X County Tax Bureau.Based on this realistic consideration,this paper takes The Taxation Bureau of X County as the research object,takes the new public service theory and tax compliance theory as the guidance,and comprehensively uses the methods of questionnaire survey,field interview and induction and deduction to conduct research and analysis on the satisfaction of taxation service of The Taxation Bureau of X County.According to the survey,the satisfaction of tax payment service of X County Tax Bureau is mainly reflected in online tax handling and offline tax handling,among which the offline tax handling problems are mainly caused by insufficient awareness of tax payment service,rigid and single means of offline tax handling service,and insufficient tax payment service ability.The problems of online tax handling mainly include unsystematic top-level design,low efficiency of "non-contact" tax handling service,and loopholes in network environment and platform construction.And dig deep into the key causes of such problems.Among them,the offline tax problem is because the service concept has not been transformed,the service taxpayer consciousness is weak;The level of tax service human resources needs to be improved;The internal organizational structure of grass-roots tax authorities needs to be optimized.The main causes of online tax handling problems are insufficient understanding of tax data collaboration,imperfect tax payment management platform and rigid superior assessment indicators.Accordingly,this paper puts forward some countermeasures and suggestions aimed at further changing the role of government tax payment service,optimizing the allocation of government tax payment service function and improving the quality of government tax payment service.The relevant research conclusions of this paper not only help to further enrich and expand the depth and breadth of application of new public service theory and tax compliance theory in the research of tax payment services of grass-roots tax institutions,but also help to further guide the grass-roots tax institutions to carry out tax payment services in a scientific and orderly way.