The Study On The Evaluation Of The Quality Of Tax Service And The Management Efficiency Of The Collection

At present,under the economic situation in which the economic growth speed shift period,structural adjustment pain period,and previous stimulation policy digestion period are superimposed three times,it is urgent to accelerate the change of government functions.The“Thirteen Five-Year Plan Outline” clearly states that: Deepening the reform of the administrative management system to speed up the transformation of government functions,continue to promote the decentralization of power,integration and optimization of services,improve service efficiency,and stimulate market vitality and social creativity.Put on the tube." The tax authorities have begun to develop taxation functions,establish a good business environment,implement successful transformation of value-added tax,and apply modern technology to the reform of administrative systems and transforming functions,focusing on the quality of tax services and the efficiency of tax collection and management.Research is of great significance.The main content of this article includes four parts: The first part analyzes the status quo of the taxation service and tax collection and management of the ARA National Taxation Bureau;the second part investigates the questionnaire on the satisfaction of different taxpayers in Alar City on the payment of tax services,and combines the results of the interviews with the Allah.The quality of tax service of the IRS is evaluated and the factors affecting the quality of tax services are analyzed;the third part uses the six rates of tax collection and other related indicators,and the DEA-Malmquist model sets input-output variables to the Alar National Tax Bureau 2011-2016 The dynamic evaluation of the collection and management efficiency was conducted to analyze the factors affecting the efficiency of collection and management;in the fourth part,a typical red date processing plant was selected as a typical case to further analyze the evaluation and application of the Alar State Taxation Bureau's tax service quality and tax collection and management efficiency.The main findings of this paper are as follows:1.The Alar State Taxation Bureau has a sound taxation service system,multiple forms,and a complete assessment system;from the perspective of the Alar National Tax,the tax revenue shows a rapid growth trend;and the taxation industry structure ratio is unreasonable due to geographic resource endowments and other reasons.The tax source is relatively scattered,and the tax collection and management capacity is difficult to match with the current economic development.At present,Alar's ??economy is developing rapidly,the overall distribution of tax sources is fragmented and the industrial structure needs to be further optimized;58% of the revenue comes from the construction,textile,real estate,wholesale and retail industries,and is subject to economic and demographic factors in Alar City.The development of the catering industry is limited.2.Alar National Taxation Bureau has a higher overall tax service quality,and the taxpayer's satisfaction is generally better;due to the comprehensive promotion of the policy of “reform from the camp reform”,the pressure on the taxation service bureau has doubled,and taxpayers have to handle the tax service hall.The dissatisfaction with the work efficiency and the staff's ability to work shows that the true needs of the taxpayer have not been valued,discovered and satisfied.Different types of taxpayers,due to their own degree of education,business scale,and the degree of openness of the idea,as well as the characteristics of the size and nature of the business entities,have a close relationship with the tax authorities and a cooperative trust relationship.There are differences in degrees.Taxation service awareness,tax service behavior,informatization level,and taxation system mechanism are the main factors affecting the quality of tax payment services.3.The AREA National Taxation Bureau ' s tax collection management efficiency continued to increase from 2011 to 2016,with an average annual growth rate of 4.8%.The decrease in tax service satisfaction will inhibit the improvement of the collection and management efficiency;the promotion of the golden tax on the third phase and promotion of anti-counterfeit tax control Improve the efficiency of collection and management.The analysis of the indicators through the six rates of taxation management shows that the registration rate,filing rate and accuracy rate,tax revenue pool rate,rate of tax increase and decrease are positively correlated with tax collection and management efficiency;the penalty rate is negatively correlated with the efficiency of tax collection;the growth rate of tax revenue,GDP growth The stability of the tax rate,a certain increase in the per capita taxation amount,and the reduction in the taxation rate indicate that the ARA's tax revenue collection and management efficiency is increasing.Alar National Taxation Bureau's tax collection and management efficiency is mainly influenced by factors such as the level of local economic development,the tax collection and management mode,the quality of taxation entities,the compliance level of taxation entities,and the level of informatization of tax authorities,and the importance attached to tax services.4.Red dates processing enterprises are satisfied with the overall service of tax payment services of the Alar National Tax Bureau.Affected by such factors as policy orientation,economic tax sources,collection and management systems,and tax collection capabilities,the processing efficiency of agricultural product processing enterprises is relatively low.5.The taxation department shall continue to improve the taxation system in accordance with the law and standardize the business process;promote the depth of tax payment services and increase the satisfaction of taxpayers;further rely on the Internet and big data to strengthen taxation risk management;and improve assessment and evaluation systems and scientific settings Indicators,improvement of the quality of cadres,improvement of individual performance evaluation mechanisms,etc.improve the efficiency of collection and management.