Research On Tax Service Of Grass-roots Tax System Under The New Situation Of "Business Tax To VAT"

Since the 18th CPC National Congress,the central government has carried out a series of measures of streamlining administration and instituting decentralization to strengthen economic vitality,the most important one of which is the taxation system reform of replacing business tax with value-added tax(VAT)(hereinafter referred to as“tax reform”).It is of great significance to carry out the pilot work in the reform of China's tax system,It is not only conducive to deepening the reform of fiscal and taxation system,but also an important measure of supply-side structural reform.The tax reform means realizing a complete coverage of the VAT for goods and services,basically eliminating double taxation,throughing the VAT deduction chain,And it will help to further reduce the tax burden of enterprises and create a fairer and neutral tax environmentin promoting the transformation and upgrading of manufacturing industry and the development of service trade.The tax reform was launched in "1+6" pilot sectors in Shanghai on January 1,2012 at first and then expanded nationwide on May 1,2016.The original taxpayers who pay business tax were transferred from local tax collection system to the national tax collection system from then on,After more than 60 years of business tax in China,it has completed its historic mission and has retired from the historical stage.Under the new situation,it becomes an important task for the taxation authorities to make the tax reform fully implemented and to secure the tax revenue to enhance the obligation to pay tax.It is not only the duty of taxation authorities at grassroots level but also a feature of service-oriented government to provide convenient,fast and efficient service for taxpayers.Especially for taxpayers in“tax reform”pilot programs,it is necessary to make them benefited from tax reform and to experience a better service in a context of transfer of tax collecting authorities.It is a case study of the internal revenue service of dongfang city,hainan province,Combining the actual tax service of the irs in dongfang city,hainan province.also combines the basic situation cases of tax service of the national tax authorities,The author has constructed the tax service system of the national tax system from the aspects of hardware equipment investment,the improvement of software facilities,the improvement of tax personnel ability and the demand of taxpayers.To improve taxpayer satisfaction and tax compliance,The author starts with related concepts,Starting from the current situation of tax service after the tax reform of the eastern state tax,Based on the taxpayer demand theory,Combine the taxpayer satisfaction survey,field interview and literature research,This paper analyzes the achievements and problems,causes and countermeasures of our tax service in the field of tax service.It is found that the tax service work is still in its infancy and there are some problems in the tax service,such as superficial service practices,prominent contradiction between supply and demand in serving taxpayers,insufficient service concept,complicated taxpaying process,unreasonable service evaluation system,low informatization level and socialization level,etc.exit in practice.The author also gives the countermeasure according to inquiry,such as service infrastructure construction,personnel training,taxpaying process simplification,job responsibility assessment system improvements,application of informatization achievements,socialization of taxpayer serving system.The aim is to truly.start with the taxpayer's demand,based on the taxpayer satisfaction,and at last the taxpayer will be obeyed".