Research On Improving Local Tax Service

Tax service is an important part of the public service provided by the government.Along with the economic and social developments,as well as the construction of democracy and rule of law in China,the taxpayers,as the providers for the national fiscal revenue and the contributors to social wealth,are claiming the taxation authorities to provide more fair and impartial,high-quality and efficient service for the taxpayers.The new situation facing by the tax service,is putting forward new tasks for the theory studies and the working practice in tax service.Coping with the developing situation of current economy and society,it's important and meaningful for the taxation authorities to learn from the world's modern management theories and practice achievements,to reinforce the tax service research,to improve the tax service,to raise the level and quality of tax service.Therefore,the taxation authorities can fulfill the tenet-serve the people heart and soul,as well as the Four-Pronged Comprehensive strategy.This paper bases on the management theories abroad and the advanced concepts of tax service,reviews the histories of the tax service construction in China,combines with the practices of tax service in Rizhao Local Taxation Bureau,especially links up with the investigations on the demand for tax service and taxpayer satisfaction,analyzes the problems in local tax service.Based on the survey,the overall satisfaction of tax service in Rizhao Local Taxation is relatively high,however,compare with the situation and tasks in tax service and the demands of tax payers,there are still many aspects to be improved,especially in the tax process,the service efficiency,the rights maintenance of tax payers,the service ways,and the service quality.There are many problems existed in the tax service according to the survey: the service concept and consciousness of tax staff need to be raised up;the post responsibility system is vague,the organization guarantee is absence;the service way falls behind and the service quality need to be leveled up;the service process need to be integrated;the qualities of the tax staff need to be promoted.On this basis,this paper constructively offers feasible proposals to improve the local tax service: the tax authorities and tax staff need to set up the idea and concepts of serving the tax payers heart and soul;to improve the tax service law system led by the basic tax law;to implement the measures to protect the rights of tax payers;to practice the tax service process reform supported by the informatization;to set up the demands guarantee mechanism for the tax satisfaction;to strengthen the team construction of tax staff,to promote the quality of serving the tax payers;to evaluate the tax service performance,continue to improve the tax service focused on the tax service modernization.