A Study On Tax Service Of Grass - Roots Tax Authorities In China

At present, with the growing of economic and the development of the society, the continuous improvement of the rights of citizenship, service-oriented government-building process is constantly advancing. The tax authorities as an important part of the public sector, are responsible for the organization and provision of public services revenue duties. Premier LiKeqiang said that Tax services is the transformation of government functions and building service-oriented government proper meaning. Grassroots tax authorities as the most basic tax services executive departments, bear important responsibilities. Good grass-roots tax services help improve the quality and efficiency of tax collection, in-depth implementation of tax policies to reduce the tax costs of tax compliance.Tax services has been widely carried out in the nation’s tax system, and achieved remarkable results, but at the grassroots tax authorities during the implementation of the system, there are still many constraints to improve service quality and efficiency factors and issues, tax service system mechanisms are not yet completely straightened out. The officers who provide tax services law enforcement did not shift from the concept of ideology, there are still "official position" ideology, there is no equal treatment of taxpayers. There were contradictions between the two sides of levy because of poor communication and limited tax services and capabilities, at the same time, the tax service platform developed slowly. For this reason, this paper will at this stage of the grass-roots tax authorities Tax Service issues forth, produce the actual analysis of the problem, the final optimization proposal of grass roots Tax Service.