Study On The Problems And Countermeasures Of Tax Service In Local Tax System

Tax,as the main source of national revenue,has provided important financial guarantee for the country's social and economic development.It has profound impact on the various subjects of Chinese economy and plays an important role on economic structural adjustment and developing direction.Tax authorities on behalf of the Government to exercise tax administration,are closely related to economic and social life.In the reforming process of the government management system in China,it is an important content to transform government functions by constructing service-oriented tax authority.Tax authorities must follow the requirements of building a service-oriented government to construct "service-oriented tax" by improving their management and service.The primary means is carrying out tax services,and tax services is also inevitable requirement for building a service-oriented government.The state of law enforcement and service level of the state organs directly affect the image of the party and the government.Tax authorities,as one of the important functional departments of national economic management,must pay attention to improving tax service and practicing the purpose of serving the people wholeheartedly to promote the construction of service-oriented government.Tax service is the first stop to carry out taxation,it means that if we want to make taxation well we must first do a good job on tax services.With the advance of tax administration system reform,the important position of tax services has been gradually highlighted.Tax service is the basic link of the whole tax collection and management which can measure the level of tax collection and management.It has great significance to improve tax compliance and reduce tax costs.It is an important duty for tax authorities to provide high-class,efficient and convenient tax services to taxpayers.Tax authorities doing a good job on tax service work is of great significance in the new economic and social situation.Based on the actual work of taxation service of Shijiazhuang local tax system,this paper analyzes the shortcomings and causes of tax payment service in Shijiazhuang by using comparative analysis and questionnaire survey.Drawing on the advanced experience of tax services at home and abroad,from a multi-angle system analysis,all-round concept,put forward from the establishment of service concept,improve service capabilities,optimize information services,strengthen national cooperation,promote socialization of these five aspects,Innovative tax services and means,and actively safeguard the legitimate rights and interests of taxpayers,and strive to improve the tax system capacity of tax services.This article mainly from the following aspects.Secondly,it introduces the theoretical basis of tax service,including the concept,characteristics,significance and relevant theoretical basis of tax service.Thirdly,it conducts the investigation on the work of tax payment service of Shijiazhuang,and then analyzes the taxpaying service of tax payment service.Data analysis,find the existing problems,explain the causes of the problem;Fourth,draw lessons from the experience of tax services in developed areas at home and abroad;Fifth,combined with the actual situation,put forward to rationalize the tax payment service recommendations,hoping to raise the land tax The paper summarizes the significance and function of the research,analyzes the shortcomings of the research,and clarifies the future research direction.