The Grass-roots Tax Authorities Tax Service Research Report

Tax service which includes tax publicity, tax counseling, personalized service, the results of complaints dealing feedback and so on is the general term of standardized, comprehensive andconvenient services measures provided by the tax authorities in the process that the taxpayers fulfill tax obligations and exercise their rights in accordance with the tax laws and administrativeregulations. Collection of views and opinions on the tax services of tax authorities from nearly6,000taxpayers is used in this text which uses the writing methods of stereotypes analysis and quantitative analysis. The text analyzes and discusses the general situation of the survey work, the taxpayers’ views on tax services, tax services inquiry analyses, the measures to improve tax services and other aspects, in order to find the methods of optimizing tax services, creating harmonious relationship of taxation and taxpayers and improving taxpayers’ satisfaction and compliance with tax laws.This paper is divided into five parts: The first part is an introduction. It is aimed at introducing the investigation background of tax services survey, the importance of tax services as well as research methods used. The second part is the theoretical basis and historical development of tax services, tax services. It is the introduction of three basic theories about promoting tax services and the three stages of tax services development. The third part is a general overview of the investigation of tax services. It introduces the main contents of the tax investigation, respondents, questionnaires and he taxpayers’ specific comments and suggestions on the tax service workers. The fifth part is a detailed analysis of the questionnaires. It analyzes the current situation andproblems of tax services from enhancing tax laws broadcast and tax paying counseling, the tax publicity, the revenue management and tax auditing services etc. In the sixth part, the author illustrates his proposals about improving the level of taxation services in terms of enhancing the concept of tax services, improving the tax services position and responsibility system etc.