| A current tax authorities are facing an important reform initiatives is to deepen the reform of national tax,local tax collection and management system.How to take this opportunity to find problems and solve the problems in the existing tax service system,to overcome the resistance,solve the difficulties in the process of reform and innovation,so as to further improve the degree of tax compliance,is an important subject for the worth of local tax authorities at all levels to explore.In this paper,the domestic and foreign research results as the basis,combined with the actual operation characteristics of Jiang’an District of Hubei Province Local Taxation Bureau of Wuhan City,analyzes the current state and local tax system reform on tax service brings new problems and new opportunities,at present,the local tax collection system and service mechanism,in the new public management theory and tax compliance theory,by means of literature research,questionnaire,comparative analysis,case analysis and other methods,multiple perspectives,from the practice of local tax and tax compliance with the needs of taxpayers,to effectively improve the degree of tax compliance,both sides realize win-win tax service innovation path of the new tax reform and tax reform,and puts forward the short-term and long-term countermeasures.This article is divided into five chapters:Introduction is the first part.An overview of the research background and objectives,summarizes the research status at home and abroad,this paper introduces the research ideas and technical route,points out the innovation and deficiencies.The second part is the theoretical basis.The special tax service as the research object in this paper,the relevant contents of the new public management theory and the theory of tax compliance and tax services linked,and discusses the application of path guidance on the optimization of tax service paradigm of the two theories in the.The third part is the basic situation and problems of the reform of tax collection and management system.Influence of reform of tax collection and administration system mainly analyzes the problems and bring the tax service,including the service resource and workload does not match,lack of interoperability,lack of information flow policy synergies,lack of human resources support and other issues,to find the causes of these problems.The fourth part is to optimize the tax service tax bank comprehensive analysis.Based on the special questionnaire as the foundation,through changes in the level of satisfaction of the horizontal dimension and vertical dimensions needs comparison,combined with the analysis on the tax compliance cost,find out the taxpayers’ pain points,and explore the real service problems and optimizing the service path.The fifth part is the optimization of tax service measures.Based on the analysis of the previous paper,from two aspects of short-term emergency response and long-term permanent cure mechanism,the paper puts forward the practical significance of tax service optimization. |