Study On Tax Service Problems And Countermeasures Of Huludao National Tax System

The concept of tax service has been put forward in our country for 25 years,from the theoretical framework to institutional settings,and then to the practical application has been basically formed,the preliminary results reflect that tax service has become the basic work of the tax authorities at the grass-roots level together with tax collection and management.However,with the reform of tax collection and management system into the deep water area,2018 local tax agencies merged below the provincial level,tax service personnel agencies face the problem of streamlining,in the context of institutional merger to study tax service issues to ensure the quality of tax service during the transition period,improve the level of internal management of tax authorities has important significance.In terms of Huludao national tax system,the basic norms of tax service,can provide standard and unified tax-related services in the city,tax credit rating management,personnel incentives,protection of taxpayers' rights and interests have made some achievements,but there are still two problems,one is the tax authorities within the tax service core concept has not been completely changed,the tax service system is rigid,the department cooperation is not close,the performance evaluation is not reasonable,the other is the external management problems of decentralization,management is too strict.The definition of tax authorities and taxpayers,tax related intermediary agencies responsibilities is not clear,excessive supervision of tax related intermediary agencies,there is insufficient development of social tax service.This paper studies the tax service theory of western developed countries,combined with the current situation of tax service work in Huludao,defines the concept and responsibilities of tax service under the background of tax collection system reform,and puts forward countermeasures to optimize tax service work in Huludao national tax system from two aspects.on the one hand,tax authorities should take tax service as the core concept,establish a management system with tax service bureau as the core,establish a scientific incentive mechanism for tax service personnel,promote the level of information tax service,on the other hand,should encourage the socialization of tax service,let tax intermediary institutions and tax authorities become partnerships,and jointly provide tax service.Finally,under the background of reducing the staff structure of Huludao national tax system,the quality of tax service will not drop but rise,and the standard and fast tax service will drive the taxpayer to improve the compliance of tax law.In order to establish tax service personnel incentive and security mechanism to stimulate tax service enthusiasm,improve the ability of tax;To encourage the development of tax related intermediary institutions to improve the level of social participation in tax service.In order to help Huludao tax authorities find the balance between tax law enforcement and tax service,reduce the cost of both sides,improve the quality and efficiency of tax service,improve the taxpayer compliance put forward development and reform ideas.