Study Of The Tax Service Problems In Grassroots Tax Authorities

With the deepening of the construction of a service-oriented government,the taxpayer's expectations of the tax service get more and more high,and all sectors of society are paying more attention to tax service.Tax service is becoming a new trend of tax collection and management.Comparing with Western developed countries,in China,tax service started late.The government has devoted itself to tax service,but it cannot denied that there is an obvious gap between China and Western developed countries.Taxpayers have to deal with all kinds of problems when they are handling the tax-related business,which leading to high tax compliance costs.Then studying the problems in tax service of tax authorities is not only the inherent requirements of building a service-oriented government,but also the best choice to create the harmonious relationships between tax authorities and taxpayers.Ninghai Country Office,SAT has applied the New Public Management Theory,proposed many new measures,take a lot of useful explorations,and enhanced the level of tax service.But at present,the level of tax service still cannot meet the expectations of the taxpayers,so there are many things that need to be improved.Taking Ninghai Country Office,SAT as an example,this essay studies the fact of tax service,using the new public management theory,and basing on the questionnaire,we analysis and find out five problems like cumbersome tax procedures,one-way tax publicity and so on.Learning from the advanced experience at home and abroad,based on the domestic actual situation,this essay proposes five suggestions like establishing the service concept,improving the tax service system,improving the capacity of serving,to enhance the level of tax service of Ninghai Country Office,SAT.This essay consists of five parts.The first chapter describes the background,significance,current research situations and research ideas and methods.The second chapter illustrates the concept of tax service and the mainstream theory,as well as points out that the New Public Management Theory is the advanced theory,which can apply to the study of tax service.The third chapter takes a research of the problems and causes of the tax service in Ninghai Country Office,SAT,basing on the questionnaire and the facts in Ninghai.The fourth chapter describes the advanced experiences and practices in developed countries and some cities in China,the inspirations as well.The fifth chapter puts forward constructive suggestions,providing effective references for the grassroots tax authorities.