Tax Authorities At The Grass-roots Level Tax Service Research

Since the fourth plenary session of the18 th CPC Central Committee,in which the general target is to comprehensively advance the rule of law in China and build a country under the socialist rule of law, the concept of law is deeply rooted in everyone’s mind. With the constant improvement of the legal concept and consciousness of civil rights, as an important functional department of the government,what local tax authority should do to better service for taxpayers is getting more and more attention of the society from all walks of life. Under the new situation, as one of the core content of tax collection, tax services, such as tax management concept, methods and collection methods, should follow up with the change of the situation.Around the central topic of tax service at grass- roots revenue departments, this paper adopts the analysis method of combining theory and practice,using information, research, questionnaire investigation, and case analysis methods.The first chapter of this article elaborated the tax service, the research background, significance, research methods, the selection of object of study and innovation and deficiency, in which the whole article research direction is given. In the second chapter, combining the theory of tax service, this article selects three of the most representative tax service research theories, namely, public finance theory, new public service theory and the theory of tax compliance. Public finance theory illustrates the rationality of tax service starting from the equal relationship of taxpayer and government authority. What the new public service theory mainly discusses is that the government, who plays the main role in social management, should be located in a management position; Considering the tax cost of taxpayers, tax compliance theory, from the perspective of economy, analyses the compliance and incompliance of tax payment. The three theories mean a lot to the study of tax service. Proceeding from the overall situation of grass-roots tax service, Chapter 3 is stated respectively from the tax department organization reform, tax examination and approval system reform and the development of network information technology, laying the foundation for the following individual study. The fourth chapter takes Taihu county local tax authorities as an example, from the local grass-roots tax service experience of practice in Taihu, discussing the existing problems and the cause of the problem, in order to analyze the direction of the tax service research in this paper.To sum up, Chapter 5 intends to put forward the basic idea of perfecting the tax authority at the grass-roots level tax service and exploring the methods of optimizing tax service, in order to realize the harmonious relationship between the basic tax authorities and taxpayers.