Research On Tax Service Optimization Of Grass-roots Tax Authorities In Yunnan Province

With the concept of serving the people wholeheartedly is more and more deeply rooted in the hearts of the people,both local governments at various levels and many management scholars are paying more and more attention to the research on the construction of service-oriented government.Although the tax system is directly affiliated to the central state organs,it also performs the corresponding social public management and service functions.The construction of service-oriented taxation authorities is an important task for the reform of State tax and Local tax Collection and Management system,and it is also the focus of the masses.Under the background of deepening the reform of its own functions and optimizing the business environment,how to optimize tax service and establish a modern tax service system that matched with the level of economic and social development has already become a part of the current taxation work.At present,although the tax service work of the grass-roots tax authorities has made some achievements,there is still a big gap between the service-oriented tax authorities that are satisfied with taxpayers.Based on the new public service theory,tax compliance theory and process reengineering theory,this thesis analyzes the present situation of tax service in typical areas of Yunnan Province and the basic situation of tax service in Yunnan Province.This thesis points out seven common problems in the tax service of the grass-roots tax authorities in the province.Then,according to the conclusion of tax system taxpayer satisfaction survey in Yunnan Province,this thesis analyzes the problems existing in the improvement of taxpayer satisfaction in Yunnan Province,and puts forward some suggestions.Finally,drawing lessons from the advanced experience and theoretical results of tax service at home and abroad,this thesis puts forward the objectives that should be established in the tax service work and suggestions for optimization of tax service in the whole province.