Research On Changchun City Jingyue Tax Bureau Tax Paying Service To Replace Business Tax With The Vat Context

To replace the business tax with a value-added tax for our country tax system reformis an experiment, and about how to regulate and improve the tax service should tax servicestaff efficiency, improve the taxpayer satisfaction, promote tax compliance, to establishperfect tax service system of literature are rare. Research on tax service system method isthe same, a few new methods have been proposed, and largely, from several aspects ofpractice guidance is not enough details. Especially in the new tax collection andadministration of the tax service system research literature more limited, mostly theoreticalresearch and evaluation system, and compare the macroscopic and abstract, not easilycombined with practice, applied to reflect, the lack of research and the specific solutions topractical problems. In view of the tax revenue is not the tax service system research basicnot rich region, a region based on the revenue as the research target, the study of the taxservice system.In view of the tax revenue is not the tax service system research basic not rich region,a region based on the revenue as the research target, study of the tax service system that ischangchun city jingyue tax service system of the state administration of taxation. Thispaper uses literature research and questionnaire investigation method to the state taxbureau tax service system in changchun city jingyue, expounds its tax service systempresent situation, through the investigation to find out the deficiency of the existing systemand optimization. Through reviewing the tax service and tax management link optimization,in the "to replace the business tax with a VAT" situation can complete the tax service work,buffer the relationship between taxpayer and tax departments, improve the quality andefficiency of tax service system, improve the internal and external environment of the taxservice system, eventually to improve the tax service quality, truly "begins with taxpayers’demand, finally the taxpayer satisfaction, promote tax compliance".