| With the continuous development of globalization and informatization,citizens' self-awareness is increasingly awakened,and more and more attention is paid to the full exercise and protection of their legal rights.It is becoming more and more urgent for taxpayers to provide high-quality tax services to tax authorities.However,the tax collection and management system,the imperfect mechanism,the low degree of informatization,the lack of professional strength have all restricted the further development of the taxation services for grassroots tax authorities.At the same time,the grassroots tax department as the most direct undertaker and provider of tax service work,the quality of its work directly affects the taxpayer's evaluation of the entire tax system.In this context,studying the problems existing in the basic taxation service and proposing the optimization path are of great value to the basic taxation service theory and work practice.Based on the theory of service-oriented government and tax compliance theory,this study uses case analysis and questionnaire survey to study the status quo and optimization measures of taxation services of grassroots tax authorities.The research is divided into five chapters.The first chapter introduces the background and significance of the research,summarizes the existing research results at home and abroad,and explains the theoretical basis,research methods,innovations and deficiencies.The second chapter is mainly the connotation and characteristics of the basic taxation service,as well as its development history,system composition and significance are expounded.The third chapter summarizes the development status and achievements of grassroots tax service by taking the former State Taxation Bureau of S Country as an example.The fourth chapter focuses on the problems found in the taxpayer satisfaction survey of the former State Taxation Bureau of S County,and makes an in-depth analysis of the causes of the problems.The fifth chapter proposes the grassroots practical optimization suggestions for the existing problems and causes,in order to improve the grassroots taxation.The level of tax service in the department plays a positive role. |