The Research On Tax Service Optimization Of Grassroots Local Tax Authority

With the gradual awakening of the rights of taxpayers and deepening awareness of building a service-oriented government work, the tax service has become the core content of the work at all levels of tax authorities. Under the guidance of the objectives of the State Administration of Taxation "begin the taxpayer needs, base on taxpayer satisfaction, and finalize taxpayer compliance", the tax authorities at all levels take actively innovation and bold attempt to achieve positive achievements in the field of tax services. However, the tax service work of the tax authorities has been unable to meet the growing needs of taxpayers, and the demand for flexibility and good degeneration of the tax authorities pose a huge challenge to the optimization of tax service quality. Indeed, the tax service is a long-term, complex systematic project, the tax authorities must always pay attention to the taxpayers demand and its change, taking this as the foundation, and make targeted measures to improve tax service.Based on the results of a comprehensive definition of tax services at home and abroad, taking the grassroots local tax authorities as the research object, reviewing the tax service history, analyzing the origin of the right to tax services, this paper takes tax service as management of local tax authorities which responds to the needs of the of the taxpayer and riches its core content and significance from microeconomics and macroeconomics perspective. Based on the hierarchy of needs, it builds a substances satisfaction based on taxpayer’s satisfaction empirical analysis framework; according to this analysis framework, through the analysis on X City taxpayer satisfaction and needs survey, it summarizes several major factors that affect the taxpayer satisfaction, which are the tax process, waiting time, consultation response, training, counseling, information symmetry and service attitude. Combining the satisfaction survey empirical analysis data and the practice initiatives of grassroots local tax staff in the daily management, it takes in-depth analysis on tax authority internal management issues which affect the taxpayer satisfaction; through the analysis of these issues, it sums up the current tax authority in shaping the culture and values, strategic thinking, internal operating mechanism, human resource management, information technology and other issues.In summing up the advanced experience of foreign countries on the tax service, try to learn from Western countries’ practical experience to protect the rights of taxpayers, to organize tax services with social forces, and to build a scientific evaluation system; taking the integrated use of new public service theory, strategic management theory and customer theory, figure out targeted suggestions and improvements for grassroots local tax authorities in values an culture, organizational restructuring, operational mechanism optimization, human resource management, information systems and emergency management mechanism.