Research On Taxation Service Of The State Administration Of Taxation Of Anning City

The establishment of service-oriented government has become an important reforming measure to change the function of goverment to follow the development of the times.As an important part of the national administrative law enforcement organs,the tax department treats each taxpayer equally,provides efficient and convenient tax service,and integrates the service into the whole process of tax collection and management.These things are significant to improve the taxpayers' tax compliance,reduce the cost of tax collection and paying and make the relationship between the tax colleting and paying to be harmonious.In 2014,the State Administration of Taxation(SAT)formulated the "National Tax Service Standards for County Tax Institutions" to carry out a unified and standardized specification for the national tax service work.It takes taxpayer applications as the starting point,and standardizes the tax service work from the tax management system to the specific tax-related business process,from the tax service model for taxpayers to the end of time limit of specific tax-related matters,from hardware facilities of the tax service hall to the service specifications of tax officers.With the development of social economy and the construction of harmonious society,our government has gradually changed its function,"service" has become the key word of nowadays society,and the tax service has also shown an increasingly important position in the whole process of tax collection and administration.Based on the current situation of tax service in Anning municipal bureau of state taxation,this paper discusses how to improve the quality of tax service work of Anning municipal bureau of state taxation by means of literature research,questionnaire survey and case study method.This paper has six parts: The introduction part mainly introduces the research background,significance,literature review,research methods and so on.The first chapter mainly introduces the related concept of tax service and its basic theory.The second chapter mainly introduces the current situation of tax service of Anning municipal bureau of state taxation from the aspects of its general situation,distribution of tax service resources,practice exploration and investigation of demandfor tax services.The third chapter states still exsisting problems of tax service of Anning municipal bureau of state taxation about the out-dated concept of tax service,incomplete tax service team,insufficient depth and breadth of the cooperation between the state and local tax bureau,single content and form of tax service and incomplete system of tax assessment.The fourth chapter analyze the effect of the taxpayers' demand,internal and external policy factors of tax authority on tax service work.The fifth chapter and the sixth chapter analyze the current taxation service of the domestic and foreign tax authorities,as well as the drawbacks of daily administration work of Anning municipal bureau of state taxation and come up with some constructive suggestions from establishing the tax services concept,strengthening the construction of tax service team,strengthening the cooperation between national taxation and local taxation,optimizing the tax channels,establishing scientific evaluation system and so on,which can promote the development of Anning municipal bureau of state taxation.