Research On Taxation Serice Optimization Of ChiFeng Tax Administration System

The nineteen major reports of the party put forward the requirement of building a satisfied service-oriented government.tax authorities,as the service and management departments of government tax collection,provide more high-quality tax services to taxpayers not only the statutory duties of the tax authorities,but also the important tasks of building a service-oriented government.In order to provide more efficient and efficient services to the taxpayers,the party and the state are in the new era.In the plan for deepening the reform of the party and state organs,the local tax authorities under the provincial level should be merged.In July 2018,the Chifeng Municipal Taxation Bureau of the State Administration of taxation was formally established.It indicated that all the tax and non tax revenue services in Chifeng were handled by a tax authority.After the establishment of the Chifeng Municipal Taxation Bureau,How to better integrate the existing tax service resources in the new situation,solve the problems existing in the tax service,and improve the quality of tax service in an all-round way,so as to better meet the needs of taxpayers and enhance the satisfaction of taxpayers,are the problems to be solved in this paper.Based on the merger of state land tax and the study of Chifeng taxation system,based on the new public service theory,tax compliance theory and other research theories,this paper adopts case study method and other research methods.On the basis of reference to a large number of domestic and foreign research literature,tax system internal tax service materials and analysis of the survey results of taxpayers in Chifeng area,The tax service optimization of Chifeng's tax system after the merger of national land tax is studied.First of all,this paper expounds the definition,characteristics,contentand other related concepts of tax service,and the theoretical support of tax services such as tax compliance theory and new public service theory.Secondly,it briefly summarizes the basic situation of Chifeng's tax system,the development of tax services after the merger of national tax and the results achieved.The present situation of tax service in Chifeng tax system and the characteristics of service subjects and service objects are displayed.Thirdly,by analyzing the actual situation of tax service in Chifeng's tax system and the needs and opinions of taxpayers in Chifeng,we find out the problems of tax service after institutional reform,such as the cumbersome process of tax related business and the low degree of tax informatization.Combining with the objective factors such as the tax system's own factors and institutional reform background,tax law and informationization,this paper analyzes the causes of the problems,including the slow and slow process of the integration of the national and local tax authorities,and the shortage of manpower in the basic tax organs.Finally,based on the existing problems and learning from the experience of other provinces' excellent tax service,from the following two angles: strengthening the tax authorities' self construction and meeting the needs of taxpayers,It puts forward some countermeasures to optimize tax services,such as advancing the process of tax information,optimizing tax operation process,classifying and grading services,and improving the evaluation mechanism.It provides a practical reference for the tax system of Chifeng to continue to optimize tax services under the new situation,so that taxpayers can really enjoy the "bonus" of state organ reform.We will promote more harmonious relations between Chifeng and the region,more favorable business environment and more active market players.