Research On The Optimization Of The Modern Tax Service System Based On The Satisfaction Of Taxpayers

The State Administration of Taxation proposed that by 2020 our country should basically realize the modernization of the tax revenue,which is concretely represented by the completion of the "six major systems",and the tax service system is an important part of it.The nineteen main points of the party point out that the main social contradictions in our country have changed,and that the service ability and supply of tax service can not fully meet the needs of the taxpayers,and the taxpayer's satisfaction is the direct motive force of the tax service,and the taxpayer's demand has promoted the innovation of ta x collection and administration and service.In the face of the country vigorously carry out the "tube service" to carry out the tax collection system reform,continue to promote the "Internet plus tax",actively optimize the background of the business environment,accelerate the construction and improvement of the modern tax service system has become a realistic and urgent subject.The study of optimizing the tax service system will not only help to improve the theory and mode of tax collection and management,but also help to enrich and improve the line and means of government governance,improve the government administration efficiency,and improve the compliance of the taxpayer's compliance and the spirit of tax law.This article begins with the theoretical basis of the tax service system,the positioning of the tax service system in the satisfaction of the taxpayer and the influencing factors of the taxpayer's satisfaction,and gives a theoretical explanation of the basic general situation of the modern tax service system.Then,it analyzes and collate the achievements and problems of the construction of the modern tax service system in China,and takes the tax system of a city as an example to make an in-depth analysis of the satisfaction survey of the taxpayer.Finally,for reference to the international experience,some pertinent suggestions are put forward for the optimization of the modern tax service system and the evaluation system of the satisfaction index of tax service is proposed.It is hoped to provide a reference for the optimization of the modern tax service system in China.