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Research On Optimizing Tax Service

Posted on:2013-06-28Degree:MasterType:Thesis
Country:ChinaCandidate:F ZhangFull Text:PDF
GTID:2279330434972626Subject:MPA
Abstract/Summary:PDF Full Text Request
The tax payment services can be described as the ways which can make it easier for tax payers to perform their duty to pay tax as well as enjoy their liberties. Nowadays, optimize the tax payment service has become more and more essential according to the development trend. Since implementing of taxation reforming in1996, our government has been improving the tax payment service all the time. Still, there are some shortages existing which seem not able to full fill tax payers’ requirement and needs to be perfected.The SAT (State Administration of Taxation) in Huishan District has achieved gratifying successes in tax payment services by the way of social practice. This dissertation is started with the meaning, rising and development of tax payment services, and deeply analyzing the foreign tax payment services’practice and development in the international angle of view. Then, strictly resolve the current tax payment service process and mode in showing the elementary successes of SAT Huishan district. However, considering the results of investigation and survey, we are still far behind the expectation of tax payers even we have struggled a lot with impressive outcome.In order to clearly find out the circumstances and make it more pertinence in improving the service, SAT Huishan district did3kinds of activities in Huishan District which include:tax payers’requirement survey, tax collectors’ current situation survey and hold colloquium on tax payment service. Our survey includes the knowledge, attitude, service content, mode, quality, and requirement to tax payment service in order to find out the motivation in optimizing the tax payment service and find out the complications which restrict the optimization of tax payment service.Through the survey and analysis, author finally got the origin of motivation of tax payment service of SAT Huishan District. Firstly, tax payers have’five hopes’to the tax administration.1. Hope to pay tax in a clear way.2. Hope to pay tax in a fair way.3. Hope to ease the burden of tax payment.4. Hope to full fill individual requirement.5. Hope to get more communication. Secondly, branch tax administrations prefer to have ’five integrations’.1. Function integration and build up related institution;2. Criterion integration and improve the legal level;3. Resource integration and aggrandize business measures;4. Procedure integration and elevate the service effectiveness;5. Mechanism integration and ensure the service quality. Thirdly, there are’3most’according to the tax pays’request.1. They think most of the effective and convenient way of tax payment;2. They concern most about the publication, explanation and education on new regulations;3. They need most of the service to be individuation.Meanwhile, the author has analyzed the effect and localization of the practice of tax payment service optimization of SAT Huishan District. While pointing out the shortage, the author is still quite sure that the tax payment service optimization is worth popularizing in tax payment system. Lastly, this thesis proposed some ideas in optimize the tax payment service system.
Keywords/Search Tags:tax payment service, optimize, reform motivation, grass rootspractice
PDF Full Text Request
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