The Consideration Of Optimizing The Taxpaying Service Of Wang Du County Local Tax Bureau

With the development of situations, optimizing the taxpaying service has been a significant issue of resolving the relationship between government and taxpayers in the process of harmonious society building, and meanwhile, it is also a sensitive problem in the process of government transition. Every stage of tax authorities has been recognizing the importance and necessity of developing taxpaying service, which is not only the internal requirement of building the harmonious levy-pay relationship and improving the legislation construction, but also the crucial measures and steps in enhancing tax management system and stimulating the taxation industry. The latest"Law of Tax Collection and Management"has put the taxpaying service as a significant part of tax administration and legislation and has made clear that taxpaying service has been the legal duty of the tax authorities', which implies the crucial transition of tax management sense from monitoring and strike to management and service. However, the current taxpaying service involves some limitations, such as the lack of a unified regulation, paying too much attention to the form rather than the essence, and the lack of depth of service content. This article, from the perspective of a fundamental tax collector, is based on the current situation of Wang Du County and on both theoretical knowledge and practical experience. The author introduced the current situations and problems existed in daily taxpaying service work and discussed the way how to optimize the taxpaying service system. The author also provided specific suggestions of improving the taxpaying service of Wang Du County, that is, during the whole comprehensive process of improving the taxpaying service, we should insist on the combination between administration and service, and consider the taxpaying section as the most critical one of all the tax related work, do effort to beat the obstacle from traditional sense, theory and mechanism and enhance the service quality in multi-ways so that a win-win result of tax administration and service can be achieved. Additionally, a number of measures and suggestions are put forward to improve the quality and efficiency of tax management and to protect the rights of taxpayers.