Research On The Assessment System Of The Tax Service Department Of The Grassroots National Tax Bureau Under The Background Of Reform

The 17th meeting of China's Central Leading Group for Comprehensively Deepening Reforms,which was hold at the end of 2015,formally put forward the Program for Deepening the Reform of State and Local Tax Administration System.According to the requirements of speeding up the construction of service-oriented tax authorities,centering on issues such as how to maximize the convenience for taxpayers,how to standardize the performance of taxmen and how to continuously improve tax service level,the Program proposed to unify collection procedures,service standards as well as the enforcement criteria nationwide,therefore more convenient,more economical and more standardized services will be provided to taxpayers.Along with the deepening of the reform and the increasingly urgent need of our society for an innovative tax service system,how to optimize and construct service appraisal system of local departments,how to fully and effectively evaluate each work of local departments and how to continuously improve the working efficiency of tax service,have become the highest priority of local taxation authorities.Tax Service Department of State Tax Bureau in G District has retained its prominence for the foundation work in local for a long time.In recent years,the department has also carried out attempts on optimizing tax service appraisal system,and has provided a universal perspective for a further study with practical guidance and value based on the current appraisal system case and its analysis of its existing problems and influence.This paper aims to express its main points of view through five major sections.The first section is the introduction,in which it introduces the historical background of this study,the research achievements of scholars at home and abroad,as well as the ideas and methods adopted in the subsequent studies of this paper;the second section is the overview of the development of tax service appraisal system of State Tax Bureau in G District;the third section is the current analysis of the tax service appraisal system of State Tax Bureau in G District,in which it analyzes the deficiencies from aspects like main body,index,incentive mechanism,and results application of the appraisal by the means of questionnaire survey and field interviews,and points out two major factors of implementing appraisals;the fourth section is the influence analysis of the administration reforms to the existing tax service appraisal system of local tax service departments,in which it analyzes the influence of the reforms on work content of local departments before it comes to the conclusion;fifth section is the construction of the appraisal system of local tax service departments under the background of the administration reforms,in which it builds a more comprehensive appraisal system by four dimensions:basic principle,main program,support system and safeguard measures.