Discussion On Basic Tax Service After Institutional Reform

In tax administration,providing taxpayers with various tax-related services and then keeping pace with the demands of taxpayers to exercise their tax rights and fulfill their tax obligations is tax service.As the core component of tax work,tax service plays a key role in tax work.In March 2018,the State Council promulgated a plan and made a clear provision to merge the state tax and local tax below the provincial level,which means that the former state tax and local tax statements will no longer exist,and all future tax and non-tax revenue collection and management businesses will be implemented in the new tax offices,which also puts forward higher requirements for the new tax authorities.On the basis of integrating theory with practice and relying on the relevant theories of new public management,this paper takes the new contents and new problems of taxation service at the grass-roots level of Shanwei Taxation Bureau as the background in the process of the reform of the taxation and administration system of the State Tax and Local Taxation as well as the practical purpose of further improving the taxation service system,actively promoting the construction of taxation service platform and continuously improving the satisfaction of taxpayers.By means of investigation and research,literature analysis and empirical research,this paper probes into the present situation of tax service of grass-roots tax institutions after the reform of the local tax collection and management system,and concludes that there are some problems such as the inadequate change of tax service concept,the need to strengthen the construction of tax service informatization,the need to improve the quality of tax cadres and the'inadequate tax publicity.By drawing on the advanced experience and excellent practices of tax service at home and abroad,this paper puts forward five suggestions on deepening taxpayer demand-oriented tax service concept,simplifying tax process,improving tax efficiency,strengthening information construction,improving cadres'quality,strengthening performance appraisal and innovating tax publicity methods,and continuously promoting tax guidance for grass-roots units in China.After the reform of the local tax collection and management system,tax authorities continue to provide reference and guidance for taxpayers to provide high-quality and convenient tax service.