Research On The Optimization Of Tax Service Of Grass - Roots Taxation Department Under The Background Of "Business Tax Replaced With VAT"

Since 1994,China has adopted Tax division system,that is,the national tax system mainly levies value-added tax,the local tax system mainly levies business tax.However,as the smooth economic development and the continued structural reform,the system of tax division has caused a lot of problems,such as heavy taxes and double taxation.It has become a burden that hinders China's economic and social development.Therefore,in order to thoroughly solve these problems of modern service industry under the old tax system and realize the scientific and reasonable vision that the tax system and the economic development may complement each other,China has been implementing the reform of the tax system of"Business Tax Replaced with VAT"across the country since 1^st May 2016.Since then,the business tax has been cancelled.In October 2017,the 19th National Congress of the Communist Party of China proposed that"building a satisfied service-oriented government for people".In March 2018,the State Council's institutional reform program proposed that a comprehensive reform of the tax collection and administration system would be implemented in the country.As for that,the national tax system and the local tax system at the provincial and the below would be merged.Under this background,the grass-roots taxation department urgently needs to re-position itself and innovate its working methods so as to comply with the trend of development.As the main work means for the grass-roots taxation department to achieve the"Construction of a service-oriented government",tax service has become increasingly important.Therefore,how to adapt to the development of the economy and national policies and optimize a set of tax service system that is suitable for grassroots taxation agencies in the context of"Business Tax Replaced with VAT"is very important both to guide the taxpayer's tax practice and to enhance the new image of the tax authorities at the grassroots level.As an author who studies the basic theories of public management and engages in taxation management and tax service at the grass-roots taxation department,a special studied was carried out based on the typical example of the X-city's grassroots taxation department by combining the the reform of"Business Tax Replaced with VAT"and the significant purpose of optimizing tax service.First of all,the author has studied and analyzed the theories involved in the optimization of tax service at the grass-roots taxation department in the context of the"Business Tax Replaced with VAT".The contents and theoretical basis of tax service implications were studied and summarized in detail.Secondly,the status quo of tax service optimization after the"Business Tax Replaced with VAT"at the grassroots taxation department of the X-city is analyzed.Based on the efforts of the Party's"19th National Congress"report to build"service-oriented government"as an opportunity,and targeting the grass-roots taxation department of the X-city,this thesis summarizes the current situation of tax service optimization in six aspects of tax law publicity,tax consultation,tax service,rights and interests protection,credit management and social cooperation at the grassroots taxation department of X-city after the"Business Tax Replaced with VAT".Thirdly,this thesis analyzes and summarizes the problems existing in the tax service optimization of X-city's grass-roots taxation department under the background of"Business Tax Replaced with VAT".The reasons for these problems has been analyzed as well.Finally,the thesis focuses on discussing how the grass-roots taxation department can further optimize tax service in the context of"Business Tax Replaced with VAT",increase taxpayer satisfaction,and establish a new tax system to provide new solutions for the taxpayer's new balance.Some reasonable solutions,suggestions,and future developing direction are proposed.