Research On Optimization Of Basic Tax Service Based On Taxpayer's Needs

Taxation is the most important part of a state's fiscal revenue and is the main source of national fiscal revenue.Improving the efficiency of taxation and reduce the cost of taxation is the focus of scholars' research on tax issues.Under the new public management theory in vogue in the background,the tax service this view from spreading into the country.The State Administration of Taxation has also issued a number of relevant laws and regulations,regulate the tax department of tax services.However,the effectiveness of tax services work,especially in the first line of tax services to carry out the work of the grassroots departments,few scholars to conduct systematic research.Based on the taxpayers' demand and tax payment service,this paper studies the taxation service optimization strategy of local taxation department of Quwo county in Shanxi province by using literature research method,questionnaire research method and statistical analysis method.It is found that the taxpayers are mainly concerned with the speed and efficiency of tax services,the diversification of tax methods,the promotion of tax laws and the implementation of preferential policies,the taxation of information tax and the personalization of tax services;In the practice of grass-roots tax services,there are poor service operation,service to the main level of shallow,tax policy policy is not in place,information technology needs to be strengthened and the quality of service personnel and several other aspects of the problem.By drawing lessons from the experience of foreign advanced tax services,we put forward the optimization strategy of tax service such as service process reengineering,determining the implementation content,strengthening propaganda and counseling,speeding up information construction and diversification training,and improving the efficiency of tax service.People demand,and finally satisfied with the taxpayers to promote taxpayer compliance.