Researches On Strategies Of Optimizing Tax Service In Chongqing Municipal Bureau Of State Taxation

Taxpayer service has become one of the major works of state tax collection in countries which has been established a market economy from70s of last century. Developed countries, especially America, has already built a mature system of tax service through continual reform and optimization. China began to improve the taxpayer service from1990and its status has been raised significantly in taxation. The state administration of taxation promulgated Development plan of tax service work during the12th Five Year Plan Period in2011which suggested establishing harmonious tax relation between the taxpayer and leviers and services-oriented tax authorities. It can promote the construction of modern tax service system.Chongqing Municipal office, SAT enhanced the quality and efficiency of the tax service work effectively and made the tax collection system change from supervising to serving through building security mechanism of taxpayers’rights and standardized construction of tax service hall which can diversify the service and establish evaluation and supervision system. However, tax authorities still emphasize the revenue function, regulation function and supervision function by means of investigation of taxpayer satisfaction. There is a lack of understanding and valuing of tax service consciousness. Meanwhile there is tax effect of poor publicity and complex process, lower informatization level and so on.Combined with the study of the context and content of tax service, the author adopts comparative literature research method, comparison analysis and qualitative and quantitative analysis method to compose the paper. By applying the theory of new public service, tax compliance and government performance evaluation, the author puts forward countermeasures of optimizing tax service in Chongqing Municipal office, SAT, including establishing a sound mechanism for tax service, providing personalized tax service, strengthening tax service information, cooperating with social organization and ensuring funding for tax service and so on. It is believed that the countermeasures in the thesis own referential significance, certain innovation, a targeted and promote Chongqing Municipal office, SAT transforms from a managed authorities to service-oriented agency. The office can build harmonious tax relation between the taxpayers and leviers, improve the willingness of taxpayer and promote public images of tax authorities and officials.The thesis consists of six chapters. The first chapter is introduction. Chapter two present the basic concepts and theories of tax service. The third chapter gives the current situation of tax service in Chongqing Municipal office, SAT. Chapter four deals with the tax service problems which exist in Chongqing Municipal office, SAT. Chapter five is lessons and practices of foreign tax service. The conclusion part is how to optimize the tax service in Chongqing Municipal office, SAT.