Research On Grassroots State Administration Of Taxation To Improve Tax Service Quality

The State Administration of Taxation(SAT)is an important law enforcement department responsible for the collection of national taxes.To be specific,tax service is the bottommost work in tax collection.A high-quality tax service allows taxpayer a better understanding of tax laws,tax systems,taxation procedures and other related items,which helps to ensure the stability and adequacy of national tax,in the meantime,greatly advance the building of a harmonious society.Currently,although some achievements have been made in the tax service of SAT,there are still many problems deserving attention.The author selects the SAT of Dezhou Economic and Technological Development Zone as the research object,surveying the taxpayers by means of questionnaire and conducting a scientific and effective analysis of the statistical results to find out and analyze the problems in tax service at the grassroots SAT.Several excellent domestic & overseas tax service cases are cited in this paper to conduct research and learn the experience of tax service quality improvement.Guided by the latest public service and tax compliance theory,the author believes that it is necessary for the grassroots SAT to establish comprehensive service concepts,serve the taxpayers wholeheartedly;maintain the order in tax service hall;further the publication of the government affairs and the interpretation of policy,do a good job in "precise propaganda";strengthen the training of tax staff,build an excellent tax service team;in the meantime;deal with the complaints in tax service.Design a nationwide list of tax services and clarify taxation items & procedures from the perspective of top-level design;pay much attention to the roles of social organizations in tax service,establish a good nexus between the tax credit platform and national credit platform;speed up the foundation of e-tax authority,promote the integration between “Internet” and “Tax”;encourage tax authorities at all levels to carry out innovations in tax service as per actual conditions;do well in differentiated propaganda and create a harmonious taxation environment;advance the establishment of tax service assessment mechanism.