Research On Improving Service Level Of Tax Hotline

In September 2001, the State Administration of Taxation approved to unify the number 12366 as the national tax service hotline by the Ministry of Industry and Information Technology. In the past ten years, tax authorities in all parts of the country gradually opened 12366 as tax service hotline according to local actual situations, which provides effective publicity, counseling and tutorial about tax law, guide the taxpayer conveniently in handling tax-related matters, promote the taxpayer consciously abide by the tax laws and regulations so that they can safeguard their legitimate rights and legal interests. In order to improve the service level of hotline, Various regions tax authorities have done a lot of beneficial explorations and tries on their service and management. But also exposed many problems of the application of the tax service hotline 12366 while more and higher demands were required with the taxpayer for the tax authorities service demand response, enhancing the service efficiency, reducing the tax burden.In 2011 years, Hangzhou 12366 Consultation and Complaint Hotline for Finance and Taxation upgrade into Zhejiang Finance and Taxation 12366 Service Center, as the only comprehensive voice Service platform which fusions provincial Department of Finance, Municipal Office, State Administration of Taxation, Local Taxation Bureau, and can be said to be the good example of domestic tax consultation service hotlines. In building to run more than a year of time, basically reached a construction goal of "timely response to service demand, greatly enhance the service efficiency, significantly reduce the tax burden, and continually improve satisfaction and compliance", and realized the further improvement of the provincial finance and tax consulting reply service, tax guidance services and rights and interests safeguard service. But at the same time, there are also problems in fields such as institutional setup and personnel structure, etc., the service level also go from bad to worse while incoming calls increased.Using the theories of public products, the new public management, and new public service, this article mainly studied the tax service supply, cleared about the supply subject, object, content, target and the division of responsibilities among suppliers of tax service, and concluded the summary of relevant by the tax authority to supply services from the content, the supply way, and so on. And taking Zhejiang Finance and Taxation 12366 Service Center as an empirical analysis, this article revealed some hidden concerns exist in the service level at the present situation while the current good operating results have been obtained, and analyzed the cause of these concerns. On the basis of the advanced experience of foreign tax service, this article proposed the improving suggestions respectively from two aspects of the Center itself and the contemporary tax service environment in our country, in order to effectively promote the Center service level through both short-term planning (mainly rely on the own efforts of Zhejiang Finance and Taxation 12366 Service Center itself) and long-term planning (relying on the improvement of the overall tax service environment), put forward many beneficial advices for the construction of the contemporary tax service system of our country.