Optimization Of The Tax Authority Tax Service Problems Research

As an important part of modern tax collection and management, taxpaying service has great significance for strengthening the communication between tax collectors and taxpayers, improving the compliance level of taxpayers and reducing tax cost. The optimization of taxpaying service is the objective requirement for adapting to the development of socialist market economy, achieving the transformation of government functions, establishing modern tax collection and management system, achieving tax harmony and adapting to the trend of international tax collection and management reform.Based on the current status of recent taxpaying service in local taxation system of Binzhou,Shandong Province, this paper conducts investigation in combination with questionnaire and explores related issues that influence taxpayers’ satisfaction in working practice of tax authority according to the results of questionnaire survey. Through studying related literature, drawing reference from the advanced experience of taxpaying service optimization in other developed countries and part of the developed areas in China and combining the author’s personal working practice, the author summarizes and concludes the major issues exposed in the taxpaying service of local taxation in Binzhou, such as insufficient coverage area of taxpaying service items, lack of maturity and efficiency in information technology, working personnel with yet-to-be-improved service awareness and loopholes in relevant laws and regulations. Therefore, it is of decisive theoretical significance and practical significance for improving the overall level of taxpaying service,improving the level of tax collection and management, increasing tax ratio and establishing the local tax system satisfactory for taxpayers to conduct detailed study and exploration on the taxations service of local taxation system in Binzhou, analyze the causes and study the measures to optimize taxpaying service.This paper is comprised of five chapters: chapter one is introduction, which mainly introduces the research background, significance, literature review of related fields and research methods of this paper; chapter two mainly introduces the theoretical foundationand relevant research framework of taxation service; chapter three analyzes the working practice of taxpaying service of local taxation in Binzhou and discovers that there are still issues and deficiencies to be improved in the development process of taxpaying service in local taxation of Binzhou. Through the questionnaire survey on taxpayers’ satisfaction of taxpaying service and needs for taxpaying service in the administrative region, the author further understands the actual needs of the taxpayers and, on this basis, digs deep into the deficiencies exposed in the service of local taxation and explores the reasons; chapter four and chapter five adopt the theoretical foundation in the previous two chapters as the guiding framework, adopt the working practice of local taxation in Binzhou and the investigation results in chapter three as the main content of analytic demonstration,conducts analytic demonstration in allusion to the shortcomings and deficiencies in the local taxation in Binzhou, as well as the issues revealed in the investigation results,through drawing reference from the advanced experience of taxpaying service in domestic and foreign tax authorities, and ultimately proposes constructive opinions and suggestions suitable for the development of local taxation system in Binzhou.