The Research About The Taxpayer Service Of Tax Service Hall After "Business Tax Replaced With Vat"

Tax service has always been the concerned focus of all countries' tax authorities.Tax service quality not only directly matters whether the legitimate rights and interests of taxpayers can be guaranteed,matters whether the tax revenue levy relationship between tax authorities and taxpayers can be in harmony,but also affects the tax revenue of the state stability.Tax service hall as the open “window” of the tax authority,undertaking the taxpayer to deal with all kinds of tax matters these daily work,is in the forefront of the battle line of tax service work.With the "Business Tax Replaced with VAT" to carry out the tax,the tax service hall workload doubled,the original mode of operation is difficult to meet the requirements of the current tax service,tax authorities in the country to explore the new mode of the tax service hall,tax service hall renovation tax and land tax separate into combined tax service hall is one mode.As a core part of the tax authority,the work efficiency and service attitude of tax service hall will largely determine the tax service quality of tax authorities.So the research on the tax service of tax service hall,especially after the comprehensive "Business Tax Replaced with VAT" the tax service hall united by both state tax bureau and local tax bureau will be very significant.Taking Changshou District State Tax joint tax service hall of the tax service as a case study to focus on what is the current tax service,tax service hall tax service operation situation and problems of research.Through access to relevant information,summarizes the research status of tax services at home and abroad,and then on the new public service theory,game theory,performance management theory and process reengineering theory,using literature research method and experience summary method,interview method,comparative research method,the reason for "Business Tax Replaced with VAT" Changshou District Government rent tax hall has combined tax service work problems are analyzed and summarized.The existing problems are below: windows and staffs have obvious short boards;long waiting time for taxpayers;lack of self-help hardware facilities;insufficient reserve force of the front desk personnel.The main reasons for these problems are as follows:the original leader of the hall is in his own affairs;temporary staff lack of professional knowledge and responsibility;the reception post allocation unreasonable;the state tax bureau and local tax bureau lack of deep cooperation;the system of human affairs exchange work shift imperfect;poor benefits at the grass-roots unit;immature software technology.Finally,by referring to some provinces and cities in the local joint tax practice experience,combined with the actual situation of Changshou District,opinions and suggestions will be put forward some tax workers and taxpayers to organize,put forward suggestions on how to optimize the Changshou District State Tax joint tax service tax service hall.The proposals include: integration leaders in the hall arrangement system,change temporary staff's model of wage payment,set up mobile tax service station,deepen cooperation of the state tax bureau and local tax bureau,perfecting the system of human affairs exchange work shift,adjust the reception personal salary performance assessment,build efficient online platform,etc.