A Research On Optimization Of The Tax Service In The Grass-roots Tax Authorities

Being an important institution of governmnet departments,the grass-roots tax authorities play a significant role in the context of the transformation of government functions for it serves the public and has a direct impact on the image of the government.With the rapid development of science and technology and globalization,the traditional tax service has been unable to meet the growing needs of taxpayers because of the growing needs of taxpayers,the diversity of economy and its various formation.Therefore,it is imperative to optimize the service of the grass-roots tax authorities.In this paper,the specific strategies for opertimization will be put forward according to the stereotypes analysis,quantitative analysis,normative and empirical analysis of general situation of the survey.Based on the theory of public finance,tax compliance theory,new public management theory,the author summed up the achievements the grass-roots tax authorities reached as well as the existent problems concerning promoting tax services,improvent in personnel management,the scale of information,socialization,supervision and performance evaluation in accordance with the survey on the Changsha County Local Taxation Bureau,combining with the the investigation and research results.A conclusion has been reached that China's the services in grass-roots tax authorities can be improved by bettering the tax cadres ability,the approaches to service innvovation,the establishment of taxpayer rights protection mechanism,the establishment of tax service socialization system,the tax service supervision and performance evaluation system via learning the successful practices at home and abroad to enhance the level of taxation services.