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Study Of Guilin Local Tax Service Optimization

Posted on:2018-03-30Degree:MasterType:Thesis
Country:ChinaCandidate:L Q DengFull Text:PDF
GTID:2359330542956448Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
With the deepening of reform of the taxation,promote the professional of tax management actively,accelerate the process of modernization of tax collection becomes important direction of the reform of tax collection and management in China.As with tax collection and administration and tax services,through sources of professional management of all aspects of.How to build a high quality and convenient tax service system adapt to the new collection has become an important discussion of the subject matter.In the context of tax reform,on the basis of the theory of new public management theory,customer orientation,the theory of tax compliance and performance management theory to optimize tax service are discussed in this paper,and the local tax bureau tax service work in guilin as an example,researches the tax under the tax professional management services existing problems and put forward measures to adapt to tax professional management model for exploring establish new tax service system to provide reference.Local taxation Bureau of Guilin is the first sources of professional management of the entire tax system in 2015,explore "guidance on risk management,based on industry management,with an emphasis on tax assessment,supported by information platforms,to team personnel for the protection" of new intensive collection,at the same time,we are constantly exploring and innovation,proposed establishment of a new collection of tax service system.This article analyses the reform of Taxation Professional background,through the comparative analysis of the old and new tax service administration mode and new mode of information management,point out the optimization of tax services to establish the new direction of tax service system,risk assessment requires extension on the connotation of tax service,service quality improvement is the need to change the traditional "lack of coordination" collection mode,centralized collection,the classification of personalized service and tax services to optimize the tax service informatization has become a necessary means.Since 2011 since the establishment of special tax services,the beneficial exploration of Guilin City Bureau of tax service work in optimization,and achieved good results.One is the tax service gradually standardized;The two is to actively explore the establishment of a multilateral cooperation mechanism;The three is to promote the informatization construction of tax service;Four is the tax process continue to simplify,improve the efficiency of the tax;The five is the implementation of taxpayer level management,promote the formation of a good social atmosphere of the integrity of the tax;six is gradually established guided by the demands of taxpayers,tax service and the taxpayers' rights and interests protection mechanism.Seven is actively promote the use of the personalized service.But from the year of 2013 and 2015 taxpayer satisfaction and demand survey,Local taxation Bureau of Guilin of tax service work still there are certain gap with the requirements of the taxpayers,in the aspect of optimized tax service there is still a large room to improve:One is the tax service "software"construction can not keep up with the needs of taxpayers,tax management 'service,personalized service,there is a certain gap between the tax service hall staff working level and ability and the taxpayer's expectations;Second is the tax service information function is not obvious,taxpayers tend to directly face to the staff management of tax or the tax service hall of tax service desk,used to deal with matters related to tax service system is relatively small;Third,tax services means convenience is not strong,the taxpayer on the diversity of the publicity of taxation and tax services guidance satisfaction is not high,pay attention to guide and give play to the role of social intermediary agencies do not enough;The four is on the rights of taxpayers is not enough emphasis on the rights of taxpayers.Smooth channels,feedback timeliness and fairness in tax administrative penalty,the transparency of the right index satisfaction are not high;the five is the tax service evaluation system is not in place,has not formed the independent evaluation system,the lack of effective external supervision.In view of the above problems,the author attempts to analyze the causes of these problems from five aspects:One is the "taxpayer centric" service consciousness has not been fully established,change the tax department staff have not yet fully completed from management to service role;Two is the tax professional management staff to put forward the tax service hall requires more consultation,tax declaration and other basic related matters,concentrated in the tax service hall moved to apply to the tax service hall staff business skills,service level brings more challenges;The three is still in the exploratory stage of personalized tax service,due to the professional management of tax sources in a relatively short time,the corresponding service specifications and service measures is still not perfect;The four is the tax service evaluation mechanism is not in place.The tax service evaluation mechanism is not perfect,the lack of effective channels of supervision and evaluation of tax service;Five in the aspect of information construction,tax system,on the one hand because of the professional and technical personnel is relatively small,relatively weak technical force,on the other hand,tax collection,management and business network platform has not been successfully set up,combined with the tax is still insufficient.In terms of taxpayers,through the network to handle tax matters of vision is not strong enough.Aiming at the existing problems and the sources of professional management requirements,The author suggested that the taxpayer demand,positioning and thinking of tax professional management of tax service work is clear,from the following seven aspects of optimizing tax service concept,proposed the establishment of a full range of multi-dimensional tax service system.One is to change the management thought,establish new concept of tax service;Two is to improve the responsibility system,outstanding service,improve the tax service quality and efficiency;Three is the implementation of the classification management,prominent personality,to improve the effectiveness of the tax service;The four is to rely on information technology,improve efficiency,build three-dimensional tax service platform;The five is to broaden the connotation of service,strengthen supervision,improve the taxpayer satisfaction;The six is to strengthen the protection of rights and interests,strengthen communication,safeguard the legitimate rights and interests of taxpayers to establish mechanism;Seven is the establishment of scientific standards,strict examination,to establish a reasonable evaluation system of tax services.
Keywords/Search Tags:tax sources of professional, tax service, service optimization, tax compliance
PDF Full Text Request
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