Research On Optimizing Tax Service Of Chongqing National Tax System

With the continuous improvement of the socialist market economy,China's economy has maintained a steady and rapid development,tax revenue growth,the scale continues to expand,the number of taxpayers rising,the demand for tax services are also differentiated,personalized trend.Tax authorities as an important part of public services,its important duty is to provide taxpayers with high quality,university tax services.Only to constantly update the concept of tax services,rich tax services,improve the level of tax services in order to provide taxpayers with good tax services,to build a harmonious relationship between the taxpayer to improve tax compliance and improve tax efficiency.This article through the introduction of social exchange theory,the new public management theory,service-oriented government theory,tax compliance theory,from the perspective of tax nature to clarify the concept of tax services,and from the perspective of rights and obligations,the definition of taxpayers enjoy the right,Human rights,the tax authorities to submit tax services should include information,procedures,relief,the environment four aspects.By analyzing the development process of tax service,this paper analyzes the taxpayers' satisfaction survey data,analyzes the present situation of tax service of Chongqing national tax system from the aspects of service system,service means,service means and service guarantee.At the same time,it introduces the international advanced experience of tax payment service system and draws lessons from the construction of Chongqing tax service system.Finally,this paper puts forward some suggestions on how to optimize the tax service from the perspective of system management.The establishment of tax services,"the overall service" of the large service pattern,including the standard tax services,network and information technology services,tax service quality supervision system,personnel construction,comprehensive management of tax environment and so on.