Research On The Improvement Strategies Of Natural Person Taxpayer Service From The Perspective Of Taxpayer Cost

At present,as the concept of taxpayer services is gradually internalized,how to better serve the taxpayer has been at the core of the work and the values of the mainstream for the tax department.With promotion of tax system reformation such as value-added tax changed from business tax etc.and undertaking of regular fees collection business,the service object of local taxation department will transfer from enterprise taxpayer to the combination of enterprise taxpayer and natural person taxpayer.Especially,with large increase in natural person taxpayers(including social security payer),the service work will face more direct,fiercer and more complex contradictions and problems.Under the new situation,the local taxation department is in urgent need to adjust the work focus,and establish and perfect the natural person tax service system as soon as possible.This paper took local tax bureau of City S as case study,discussed the tax service situation,problems and risks of it to analyze the solutions by using charts through collection and comparison of large amount of data(tax income,social insurance fee,construction and operation data of the existing service channel,taxpayer satisfaction investigation condition etc.),know the true demands of taxpayer for reducing tax paying cost in the manner of questionnaire,and summarize the deficiencies existing in current tax service work,and put forward the measures and methods to build and perfect the tax service system from the view of tax paying cost.Tax authorities shall do natural person taxpayer service well with customer-oriented,focus on lowering tax cost,and providing satisfied service.Specific approaches include strengthening top-level design of tax system and collection and management system,promoting information construction,improving diversified tax handling channel,strengthening department collaboration,establishing information sharing platform,strengthening taxation cost theory,improving collection and management efficiency,digging deep for taxpayer demand,providing personalized service,playing intermediary strength,improving taxation efficiency,strengthening cadre team construction,improving assessment mechanism and so on.