The Investigation And Study Of Tax Service In Luzhou State Administration Of Taxation

Since the late 1970s, under the impetus of the new public management movement, to create a service-oriented government has become the development direction of national governments administrative reforming. After the reform and opening up, the government functions need to adapt with the rapid development of the socialist market economy. Tax authorities as one of the important functions of the government departments, face of establishing administrative reform goal of "service-oriented government" and implementing "the scientific outlook on development" and building a "harmonious society" that the development requirements of the new situation, must re-examine and adjust their position and functions, comply with the development trend of public management and the demand of the times, position itself as the public service organs, constantly improve the service quality and service efficiency, pay more attention to enhance the capacity of tax service and service level, implement the transformation from "regulatory-tax" to "service-oriented tax", "nanny" to "open" management. Tax servicing is the foundation of modern tax collection and administration mode, optimizing and improving the tax service have a great significance for enhancing social compliance of the tax law and guaranteing the continuous growth of the tax revenue. Using Luzhou State Administration of Taxation as the research objet, this paper uses the questionnaire survey for research data, analyzes the existing problems of tax service in Luzhou State Administration of Taxation, explores the reasons of the problems, and draw lessons from the advanced experience at home and abroad, finally puts forward the countermeasures and the suggestions of optimizing tax service in Luzhou State Administration of Taxation.Through the study, the tax service of Luzhou State Administration of Taxation mainly exist the following problems:the propaganda of the tax law does not reach the designated position, pertinence is not strong; Tax process is complicated, inefficient; Tax revenue work openness and transparency is not high; Tax consulting level needs to be improved; Protection of the rights and interests of taxpayers is not in place; Tax check repeatability,optional the gender is strong. The main reasons for these problems are:tax service idea behind; The tax personnel overall quality is not high; Tax service evaluation mechanism is not sound; Lower tax service socialization. Against the main problems and their causes, and put forward the following specific improvement countermeasures scheme:Strengthen the construction of service concept and enhance the service awareness; Build professional service team, improve the level of tax services; Establish an effective evaluation system, improve the tax service standardization; Give full play to the intermediary function, improve the level of socialization of tax; A sound system of taxpayer rights protection, the protection of rights and interests of taxpayers; Improve the tax service efficiency and quality, reduce tax cost. The results of this research is a guidance for the tax service optimization in Luzhou State Administration of Taxation.