| Under the Current Reform of Streamlining Administration,Delegating Powers and Improving Regulation and Services,the tax authority,as a government functional agency,in order to effectively improve its tax governance efficiency and give play to the pillar role of taxation in national governance,its functions have gradually followed the development trend of the times,from "management type" to "service type.In this process,In this process,tax services as a bridge between tax authorities and taxpayers,its importance is self-evident.The tax service of the tax authority is closely connected with tens of thousands of taxpayers.Optimizing the tax service of the tax authority and continuously improving it can promote the construction of a "service-oriented government" to a certain extent and help realize the modernization of the national governance model.But at the same time,with the increase of taxpayers’ awareness of their own rights and the development of the information age,taxpayers have put forward higher requirements for tax service of tax authorities.In addition,in the past two years,the scope of functions of the taxation department has continued to expand,and non-tax revenues such as social insurance premiums,medical insurance fees,and water conservancy construction funds have also been transferred to the taxation department.At the same time,the new coronavirus outbreak,tax reduction and fee reduction efforts have continued to deepen.Information-based taxation has put forward higher requirements,which have formed a severe test for the taxation services of grassroots tax authorities.It is urgent to optimize taxation services and alleviate the contradiction of taxation.This paper takes the optimization of tax service of Z city taxation bureau as the research object,based on tax compliance theory,new public service theory and business process reengineering theory as the guidance.Taking taxpayers’ satisfaction as the standard,specific indexes are set up from tax informatization,tax law propaganda,law enforcement standardization,tax service consultation and counseling,etc.Through issuing questionnaires and scientific analysis in combination with the actual situation of this unit,the problems of tax service in Z Municipal Taxation Bureau at present are summarized,mainly the business concepts of both tax collectors and taxpayers need to be improved,the level of tax service informatization is low,the level of tax service socialization is low,and The effect of tax propaganda is not good.The reasons are analyzed and suggestions for optimization are put forward by combining the theories of public management and advanced experience at home and abroad,specifically,building a high-quality tax service team,improving and utilizing the level of informationization,promoting the socialization of tax service through multi-party cooperation,and carrying out tax propaganda in various forms. |
