Study Of Current Situation And Optimization Strategy Of Grass-roots Tax Service

Establishing and improving the modern tax service system is an effective measure to improve the quality of grass-roots tax service.Since the year of 2009,tax authorities at grass-roots have tried their best to build a new pattern of tax service,in order to optimize the tax service and solve the outstanding problems which restrict the development of tax service.This article combs the relevant theories of tax service,researchs the relevant literature,investigates the tax service of Nankai district,conducts a questionnaire survey of taxpayers' satisfaction and summarizes the tax service situation of Nankai district.Then,this article puts forward the problems in tax service of Nankai district,including the concept of tax service,the guarantee of tax service,the process of tax service,the multi-departmental coordination mechanism and the evaluation mechanism.Finally,by studying the tax service experiences from the tax authority at home and abroad,this paper puts forward six constructive suggestions to improve the tax service in Nankai district.First,establishing the right tax service concept and serving the taxpayer effectively.Second,upgrading and reforming the tax service platform and improving the professional level of the tax service.Third,strengthen system construction,and optimizing the procedures for the approval of taxation.Fourth,improving the level of fair law enforcement.Fifth,promoting multi-sector cooperation.Sixth,improving the performance of evaluation system for tax services.