The Study On Tax Service Of Laicheng State Tax Bureau In Laiwu City

With the development of socialist market economy, the progress of democratic and legal system, and the reform of administrative management system, the taxation department, as an essential department which administrates national economy, shoulders important responsibility in the realization of social economic goals, the maintenance of government image, the construction of service-oriented government and the perfection of public service system. To improve and optimize the tax service, is the specific embodiment of serving taxpayers wholeheartedly by the taxation department and also the important measure to propel the construction of service-oriented government.The grass-roots organs, which are the front to serve taxpayers play important roles in tax administration, tax policy implementation and the maintenance of the lawful rights and interests of taxpayers. They are also the final executor and implementer of tax service. The quality of tax service in the grass-roots organs represents directly their image among the taxpayers and influences the implementation of national tax policy. It can be said that the key points, as well as difficulties, lie in the grass-roots organs. Based on systematic interpretation of the related theory, combining the work experience of tax service at the grass-roots level, this thesis explores the problems and their causes in the tax service of the grass-roots organs, makes a deep corresponding analysis and finally proposes measures and suggestions which are of positive significance to further optimize the tax service at the grass-root level, such as to establish the taxpayer-centered concept, improve the systematic construction of tax service, obtain efficient information technology support, build a high-quality team of tax officers and to purchase tax intermediary services by the government etc.This paper bases on a systematic statement of tax service-related theory, combines the practical experience of grass-root tax service, and finds several problems of present grass-root tax service, such as lacking of initiative in providing tax service, poor propaganda work for paying taxes, inefficient tax paying process, difficult to guarantee information-based tax, insufficient protection for taxpayers and weak tax agency power. These problems didn’t appear by accident:The tax service concept is out-of-date; the tax service content is superfical; The tax service operates without assessing, incentive and monitoring mechanism; tax officers need to improve their professional quality; and tax service needs higher information level. Through the comparsion with foreign advanced tax service evperience,the paper puts forward several suggestions:update the tax service concept; establish tax service instituton in the grass-root tax authorities; focus on actual result of tax service; build a perfect tax service mechanism; standardize the tax agency; improve the informationalized levelof tax service; strengthen the tax service team building. Hope the solutions can help to improve the tax service in national tax system of the grassroots level.