Research On The Problem Of Improving Tax Service At The Primary Tax Authorities

In the fast development of our country’s economy,the taxpayer’s consciousness of rule of law and protection of rights are constantly improving,tax service has gradually become the basic and core business of tax department.Tax service has been paid more and more attention to,how to realize further improvement in tax service has become the most important tax administration in our country.In recent years,more and more scholars have begun to pay attention to the tax authorities have also carried out a lot of exploration and practice in this respect.However,there are still some problems that need to be solved in the tax service work of our basic tax authorities.This is an urgent need to study the problem of tax service of the basic tax authorities,in order to meet the urgent problems of taxpayers,improve the efficiency of tax administration,optimize the tax environment,further optimize tax service and improve tax administration.This paper makes clear the content and direction of tax service from the broad definition of tax service and chivalrous connotation,and also studies the relationship between public finance theory,tax compliance theory,process reconstruction theory and tax service,which is the theoretical basis for improving tax service,and provides enlightenment meaning for improving tax service from the advanced experience of domestic and foreign research.The primary tax authorities are at the firont line of the tax service.They are the direct contacts and exercisers of the work.They take the form of questionnaires on the satisfaction of taxpayers and tax officials.From the four aspects of tax personnel’s service attitude,policy disclosure,complaint handling,and tax administration efficiency,xwe will master the tax service situation of the grass-roots tax authorities,and provide data support for further improving tax service from the psychological quality and professional level of taxpayers.Through the theory and data analysis of the basic tax administration of the primary taxation office of the Jinghai district national taxation bureau of Tianjin,not only from the taxpayers but also from the tax personnel to carry out the investigation and analysis,the basic tax administration has provided seven aspects of policy advice:changing the concept of tax service,improving the quality of tax cadres,building a high-quality tax service site,strengthening the construction of tax information strengthening tax publicity,strengthening the construction of tax service mechanism and strengthening the quality of taxpayers.