Research Services Grassroots Tax Authorities Issue Tax Optimization

Tax Service is the tax basis of the work with the core business. Construction of high-quality and convenient services tax system, promote the modernization of the tax service, taxpayers are both important means to improve tax compliance and satisfaction, but also improve the tax management system, improve important aspects of tax management capabilities. In recent years, many scholars more and more emphasis on research and services tax, the tax authorities at all levels in recent years the tax service made many useful exploration and practice, the service concept, and gradually increase the level of service.With the theory of public finance, in-depth research and development tax compliance of the new public management theory for the development of new tax service provides a new research ideas and theoretical support. This article will analyze the problems and shortcomings of the current grass-roots tax authorities the existence of tax services, tax services mainly in the lower level, the tax process complexity, the degree of information is weak, supervision and evaluation mechanism is not perfect and so on. By drawing on advanced foreign tax services practice and management practices, combined with the author’s own work practice grass-roots tax authorities and put forward their thoughts and recommendations to improve tax service system, with a view to the current tax services practice work has been barnyard.This article is divided into four parts. The first part of tax services from clear basic connotation, features and other aspects, drawing on research results, focusing on the theoretical basis of tax service system established, established a theoretical framework Tax Service. The second part describes the tax status of service development and achievements in China. Our wish is satisfied based on the service work practices, controls optimization requires Tax Service to instantiate the main problems currently exist in tax services, dig the reason. The third part introduces the experience of developed countries and advanced tax service area, the optimization of the tax system to provide reference service. The last part of the first part of the theoretical framework as a guide, learn from the advanced experience at home and abroad, for the problem, the right remedy, made recommendations to improve the system of tax service.In this article, literature review, empirical analysis, comparative analysis. Under the relevant theoretical framework, combined with present situation of comparative analysis, the conclusion that the relevant recommendations for improvement.Innovation of this article is: First, high practical significance. In the grass-roots tax authorities of tax services for the study, high-tech zones in Zaozhuang IRS tax services practice, for example, work with their own reality, to optimize tax services proposed specific measures and countermeasures, more in line with the actual work of grass-roots tax authorities.Second, combined with the latest policies and activities, timeliness is strong. Combined with the latest national policy and notification requirements, such as "State tax Tax Cooperation", "convenience Tax spring action" and an upgraded version of VAT invoices and other tax services measures, learn from the advanced experience and practices more in line with the tax status of the development of China.Weaknesses: Although the author of the grass-roots tax authorities tax service optimization recommendations, but was limited by lack of professional knowledge and theoretical level, the survey content and data sources to be limited to serving the county tax authority, countermeasures and suggestions put forward by a certain limitations.