Research On The Optimization Of Tax Service Of Basic-Level Tax Authorities Under The Background Of “Delegating Regulation And Service”

The reform of "delegating regulation and service" is an important measure to optimize the business environment,transform government functions and build a service-oriented government.As a functional department of the government,tax authorities undertake the mission of "collecting money for the country and collecting taxes for the people".In recent years,under the guidance of the State Administration of Taxation,basic-level tax authorities have been constantly streamlining administration,delegating power,innovating supervision and optimizing tax service in response to the reform situation.However,there are still some deficiencies and weaknesses in the actual work,which fall short of the expected efficient and high-quality tax service.Under the background of the reform of "delegating,regulating and serving",how to optimize the tax service of basic-level tax authorities and shorten the gap between them and the reform requirements has become an important topic.This paper chooses C District Tax Bureau of J City as the study case.Combined with the results of the questionnaire survey on taxpayer satisfaction,the paper analyzes its tax service under the background of the reform of "deregulation,regulation and service",and analyzes the prominent problems such as insufficient streamlining of administration and delegating power,absence of the combination of deregulation and regulation,low level of service optimization,and incomplete service system.Clarify the basic tax authorities urgent problems to be solved.Based on the new public service theory and tax compliance theory,this paper analyzes the reasons for the low level of tax payment service,which mainly involve four levels: service concept level,system construction level,information technology level and social force level.By summarizing and drawing on advanced experience at home and abroad,this paper puts forward countermeasures and suggestions for optimizing tax service of basic-level tax authorities,such as establishing tax service concept,optimizing propaganda and guidance mechanism,improving operation and maintenance service level,encouraging social forces to participate and so on.