Research On Optimization Of County Tax Service In Jieyang

County tax authority is the most basic and direct providers of tax services in China,so its tax service level will directly determines the tax business environment.Compared with advanced economies,there are still many problems in China's tax service level,such as backward service concept,insufficient quality control,rigid organizational structure and weak technology integration.These problems have impacted China's tax business environment and even,to some extent,impeded China's economic development.In particular,since Jieyang locates in the non-developed area of Guangdong Province,there is a large room for optimizing tax service in county territory.Under the condition of limited budget,the research achievements about county tax service optimization that considers enhancing supply efficiency,improving service quality and adaptability to local conditions in Jieyang.Starting with the concepts and theories related to tax service,this paper analyzes the status and demands of county tax service in Jieyang from three dimensions of quality,approach and subject.Based on the interview of tax officials and taxpayers in daily work,and combined with the analysis of problems in county tax service in Jieyang,the problems in tax service are proposed,including rigid organizational structure,absent institutional arrangement,inadequate operational standard and weak technology integration.After comparing and analyzing the tax service experience in America,Singapore and China's free trade zone,this paper proposes six countermeasures for tax service in Jieyang,including quick organizational reconstruction and strengthening standard establishment.Therefore,this study contains both theoretical significance in county tax service research and practical value of optimizing county tax service in Jieyang.This paper consists of six parts.The introduction in first part mainly elaborates the background and significance of research on tax service optimization,domestic and overseas literature review,and the method,content,innovation and deficiencies in this research.The second part discusses the concepts and theories related to tax service,and then sorts out the theoretical system of tax service.It includes the elaboration on tax service,concept definition of modern tax system,analysis of inseparable relationship between tax service and modern tax system,and explanation of four theories of new public management,service standardization,organizational reconstruction and"Internet+".The third part narrates the status of tax service in Jieyang City and carries out demand analysis.It points out that taxation subject and tax authority in Jieyang expect to keep improving service quality,diversify service supply channels and realize multiple subjects of service supply.The fourth part analyzes the problems in county tax service in Jieyang,including high taxation costs,low service quality,single supply channel and slow response to demand,and then proposes the corresponding causes such as inflexible organizational structure of tax administration,unsound institutional arrangement,imperfect operation standards and low-level of Internet applications.The fifth part implements comparative analysis on domestic and overseas measures for optimizing tax service,which emphatically refers to the excellent experience of American enterprise reform,Singapore standardization management,and domestic tax service on socialized cooperation and national-land tax integration.According to the specific situation,the sixth part proposes the optimization measures for county tax service optimization in Jieyang,which contain quickly carrying out organizational reconstruction,strengthening the construction of operation standardization,deepening national-land integration,extensively applying Internet technology,establishing rapid response mechanism for taxpayers' demands,and strengthening social collaboration to stimulate vitality of supply.