| Tax services are not only the basic work of tax collection and management,but also an important part of the work of tax authorities.“Beginning with taxpayer demand,based on taxpayer satisfaction,and finally taxpayer compliance” is the basic line of tax service concept.China attaches great importance to the establishment and improvement of a service-oriented government and the harmonious relationship between taxpayers and tax collectors.Tonghua X Tax Bureau has also actively explored and reformed the tax service work in order to profoundly implement the important spirit of the State Administration of Taxation.In recent years,X Bureau has conscientiously implemented the tax collection and management system reform plan,taking performance management as the starting point,giving full play to its comparative advantages,deepening cooperation in taxation services,collection management,information sharing and other matters,and promoting coordinated development within the region provide strong support for stabilizing growth,promoting reform,restructuring,and benefiting people’s livelihood.Since the hard indicator of the tax authorities in the first place has been “tax revenue” for a long time,and the tax service is still a “soft indicator”,while the tax service system is increasingly improving,there exist some problems that need to be sorted out and solved.X Tax Bureau thoroughly understands the real needs of taxpayers through questionnaires,and tries to construct a taxpayer satisfaction-oriented tax service performance management system based on the needs of taxpayers and the actual situation,in order to better serve the people.Compared with developed countries,China’s tax service is relatively weak,and there is a certain gap with the real needs of taxpayers.Optimizing the tax service performance management system is a very important task at present,and it is also an inevitable requirement for taxation work in the new era.In order to provide better empirical support for the optimization of tax payment services,this paper first adopts an empirical analysis method by finding relevant information of provincial tax bureaus and internal publications of tax authorities to comprehensively and systematically introduce the meaning and requirements of taxservices and to understand the connotation of taxpayer’s demand,analyze how to optimize the tax service system from a theoretical and practical perspective,and fully implement performance management by conducting in-depth investigation through field investigation.Secondly,this paper summarizes the actual needs of taxpayers.The questionnaire involves several major issues such as taxation propaganda,tax return,tax payment acceptance,and taxpayer’s rights and interests.Finally,this paper attempts to propose solutions based on the existing tax service issues of X Tax Bureau and scientific theoretical guidance,including the diversification of service evaluation objectives,the rationalization of service management methods,and the optimization and improvement of tax service evaluation system. |