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Optimization Of Tax Service Under The Background Of Supply Side Structural Reform

Posted on:2019-06-03Degree:MasterType:Thesis
Country:ChinaCandidate:P W LiuFull Text:PDF
GTID:2429330545974275Subject:Public administration
Abstract/Summary:PDF Full Text Request
Supply-side reform is the most profound change in the transformation of government functions in China.In the formulation and implementation of public policy,the government adjusts the economic structure and adjusts the industrial structure.It will require many aspects to reduce the supply constraints to our economy and make the industry and enterprise emerge natural vitality.As an important functional department of the government,the state tax department assumes the function of organizing the national income,regulating the economy and regulating the social distribution.It is the basis and important pillar of the national governance.In the process of building a new pattern of modern tax collection and management,the demand for tax services is increasing rapidly in all kinds of market subjects,and the supply of tax services in the state tax department is ineffective,and there are contradictions between them.Therefore,it is necessary to deal with the tax service work from how to meet the needs of the taxpayers,to reunderstand and adjust its role and function,to adapt to the development needs of the structural reform of the supply side and to optimize the tax service.Based on the theoretical basis of public management,this paper adopts the method of combination of experience summarization and comparative analysis.This paper,taking the L National Tax Bureau as an example,analyzes the current situation of tax service work in China,summarizes the existing problems,and puts forward some suggestions to optimize the tax service.The focus of this paper is to explain the relationship between the structural reform of the supply side and the work of tax service,as well as the achievements and problems that have been achieved in optimizing the tax service before and after the structural reform of the supply side.In order to optimize tax service,we must grasp the needs of taxpayers scientifically,start with the quality,level,efficiency and innovation of service,keep the concept of tax service continuously,and improve the standardization and guarantee of tax service.The basic theories of new public management theory,customer relationship management theory,tax compliance theory and public finance theory provide theoretical basis for optimizing tax service research,and the domestic and foreign tax service experience provides a reference for optimizing tax service research.It is feasible to analyze and study the interrelated problems of L's internal revenue service.Finally,the methods of optimizing the tax service are put forward,and some suggestions are made to optimize the tax service work from six aspects: optimizing the service quality,improving the service efficiency,innovating the service means,strengthening the protection of the rights and interests,improving the security ability and carrying out the voluntary activities.
Keywords/Search Tags:supply side structural reform, internal revenue service, tax service, tax compliance, optimization
PDF Full Text Request
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