Tax Service Problems, Causes And Countermeasures

In recent years, along with our country the establishment of service oriented government construction work objectives, service type government theory in the taxation organs at all levels have been vigorously extended application, building a service-oriented tax authorities become a trend of the times。The construction of tax service as " service " the important carrier of tax authorities, Tax theoretical research and practical work the important topic。 Long-term since, our country tax revenue management adhere to the " control " or " regulation " concept, the taxpayer service did not get enough attention, relevant theoretical study on weak foundation。 Tax service of our country starts later, relevant theory is more to learn from western developed countries, the tax payment service understanding further。 For example, the tax payment service definition, service content, way of tax, tax service in our country tax revenue work positioning, the tax payment service mechanism, and the tax service and taxpayers’satisfaction and the degree of tax compliance relationship in the process of exploration。Mianyang High-tech Zone State Taxation Bureau in advance tax service has also done some work, accumulated good experience, but the general taxpayer needs to still have bigger difference。Do a good job of tax service is the premise of understanding respect taxpayers, taxpayers, taxpayers for reasonable demand, provide corresponding tax service。As the main body of economic taxpayers pay close attention to changes in tax policy, access to convenient, fast, economy for tax service, effective prevention of tax risk, reduce revenue cost, improve work efficiency, achieve the maximum effectiveness。The author as a grassroots national tax office working personnel, combined with the local reality, from the perspective of tax cost, study on how to optimize the tax services。This paper first introduced the basic theory of tax service, including the service type government theory, demand theory, theories of taxation costs taxpayers。Service type government theory, the provision of public services is the basic function of government, service government is the main responsibility for the community to provide adequate public goods for civic life, provide high quality service。 The taxpayer needs theory thinks, demand of the taxpayer is divided into different levels, from low to high dynamic development process, to distinguish between taxpayers, taxpayers can identify needs, for taxpayers to provide more targeted services。According to the theory of tax cost, tax revenue is the government as the main body of a social economy activity, the taxpayer and the tax authorities should therefore be spending and consumption, namely taxation cost。Tax service helps to reduce the cost of tax collection and tax cost。Secondly, through the status quo of mianyang high-tech zone tax service is analyzed, because the relevant theories of tax service propaganda is not enough in-depth study, in planning and promoting tax service work, the relevant mechanism, system is not perfect, the service way means backward, and can lead to the development of tax service, service economy are have larger space, imperfect service platform, lack of brand and characteristic, high service cost, taxpayer satisfaction of five aspects of problems. Analyze the causes of these problems lies in is to deepen the service concept, and the lack of overall planning, the investment insufficiency, the social three parties mechanism system is not perfect, the government, market force affected and restricted factors such as the lack of effective integration。Then, in learning from domestic and foreign advanced experience of tax services on the basis of tax service, put forward to establish "service industry innovation, service economy development "the core idea,’demand for traction, stick cost oriented, do well the service policy, support the taxpayer production development; the extensive application of information technology means, optimizing tax service; to strengthen the department collaboration, promote the country land tax" combined " tax; actively introduce third party strength, carry out social tax service; strengthen cadre team construction, enhance the ability of tax services。 This paper uses comparative analysis and empirical analysis methods, trying to reveal in the western industry of new and high technology park, based on the theories of taxation costs tax service supply and operation mode, is a grassroots national tax authorities to provide optimization of tax services, improve their satisfaction and the degree of tax compliance of the actual path...