Research On The Optimization Of Tax Service From The Perspective Of E-Government Affairs

At the national tax reform conference in 1993,the concept of tax service was first put forward.This measure indicates that the concept of tax service officially appears in the field of Taxation in China,At the same time,it also became the direction of China's taxation reform and development.In 2001,China enacted the Tax Collection and Management Law.The promulgate of this law raised the tax service to the legal level in a sense.It is one of the duties that must be fulfilled by the staff of the taxation department.Although our country has a shorter time for developing tax services than Western developed countries,and it takes time for e-government to be included in tax service.In recent years,a series of central departments in China have gradually realized the electronic tax service in establishing and perfecting the tax service system has a certain advantage:(1)Realize the idea that the taxpayer is the core;(2)Widening information channels through the use of information technology;(3)The tax payment business process is optimized in a certain content.Due to the relatively late development of tax payment service in China,there are still many deficiencies in the overall electronic tax service:(1)The scope of the electronic tax service is narrow and the level is low,and the tax payment channels and payment methods are not yet sound;(2)There is still a lack of timely communication between the relevant tax departments,and the resources can not be shared in time;(3)The grass-roots staff of the taxation department have unskilled use of e-government and their quality and ability are not high,reducing the efficiency of the taxation department;(4)The use of Internet technology to promote taxation departments is still insufficient at present,and taxpayers cannot fully understand the current use of taxation systems.Therefore,under the background of the rapid development of China's electronic information technology at the current stage,with a view to exploring the objectives of improving taxation services and building a service-oriented government,through the understanding of the research status,clarify the related concepts,to the analysis of the tax electronic tax service actual situation,Progressive,analytical and in-depth analysis of the use of e-government optimization has become an important issue for improving China's tax service system.Based on the above issues,this paper uses the new public management theory,public finance theory,and tax payment compliance theory,and then combines the specific practices and existing problems of how the local grass-roots taxationdepartment conducts tax payment services.and then proceeds from the perspective of e-government optimization to the tax payment service system and puts forward relevant policy suggestions and measures.Taking the development status of the current tax service in Shangrao,Jiangxi Province as a specific case,this paper expounds the existing problems and analyzes the reasons from three aspects,including tax system,tax workers and tax groups,and puts forward several policy recommendations respectively:(1)Change thinking and serve the taxpayer wholeheartedly;(2)Reform the electronic taxation service process and improve the taxation level;(3)Improve the assessment and evaluation system;(4)Strengthen network connections and share information among various departments;(5)Improve the construction of grass-roots staff;(6)Do a good job in the promotion of the tax department.From concept transformation to personnel team building,from the thought to the mechanism,improve the working efficiency of our tax service system.we optimize the tax service system of the grass-roots level tax department.