Study On The Improvement Analysis Of Tax Service In The Context Of The Merger Of National And Local Taxation Authorities

On March 13,2018,the State Council's institutional reform program was proposed at the fourth plenary session of the first session of the 13 th National people's Congress.In this institutional reform program,it is explicitly pointed out that the collection and administration system of national and local taxes need to be reformed.At the same time,it is stated that the national and local taxation authorities at the provincial and sub-provincial levels will be merged,which are responsible for undertaking the task of tax-related business holistically.The State Administration of Taxation is viewed as the main body,while the provincial people's government also participates in the dual management.This reform measure isbeneficial to both the people and the transformation of our government function.It is not only conducive to reducing the taxation cost,but also completely solves the contradiction between the national tax and the local tax collection management,and avoids the loss of tax.This study sets the Taxation Bureau of Yancheng,China as the research object,and utilizes the research methods containing literature review method,inductive analysis methodand questionnaire survey method,and attempts to conduct in-depth research on the status of tax service after the merger of the national tax authorities.It subsumes the following several parts.The first part is the introduction.It analyzes the background of the reform of national tax authorities and the significance of the merger of national and local taxation authorities,the research status at home and abroad,research content,research methods,innovations and deficiencies.The second part is theoretical overview,expounding the guiding significance of public finance theory,tax compliance theory and new public management theory on the enhancement of tax service.The third part is the analysis of the status quo.Through the questionnaire survey method,it primarily describes the current situations of the tax service of the Yancheng Taxation Bureau,the daily operation of the Tax Service Department,the stability of the online application software,the simplification of the tax approval process,and the promotion of tax policy.The fourth part is problem analysis,which analyzes the extant problems in the construction of tax service system,and summarizes the main causes of these problems.The fifth part is the introduction of advanced experience,which is mainly to summarize the experience of advanced tax service at home and abroad,so as to provide reference for the sixth part of this paper.The sixth part is the improvement strategy,aiming at proposing beneficial suggestions for the problems in tax service.It mainly includes: strengthening tax information construction,improving system stability,scientificallyallocating resources,improving the management of the service hall,advocating the work on taxation publicity,enhancing the quality of tax service,strengthening the team construction,improving service concepts and capabilities,paying attention to taxpayer demand management,and upgrading convenience tax services.The development of things is forward and twists and turns.Nor is the reform of the tax system done overnight.For a long period of time,the tax system will experience constantly in-depth improvement.But all in all,tax reform should take the needs of taxpayers as the foothold,take into account the interests of taxpayers,safeguard the legal rights and interests of taxpayers,and proactively provide good tax services at the same time.The purposes are to promote the harmonious development of the relationship between tax collection agencies and taxpayers,to enhance the satisfaction of taxpayers,to provide convenience for taxpayers,thus opening up one new development path.