Research On Tax Service Optimization Of Grassroots Tax Authorities After "Replacing Business Tax With Value-added Tax"

In order to solve problems of duplicated taxation,and release the taxation burden of enterprises,and so the government is pushing to enhance economic vitality.Under the background of “Replacing Business Tax with VAT ”,the taxpayers in China has changed the payment from business tax to value-added tax.Optimizing tax service has become the academic focus.On the other hand,many grass-roots tax administrations are conceited and self-satisfied with infringements such as delayed interpretation of tax policies,complicated procedures and neglected management skills,stagnated services,low level of service awareness.This seriously hinders the improvement of taxpayers' compliance.The purpose of this paper is to study the optimization of tax service at the grass-roots level at the call of “Replacing Business Tax with VAT ”and in the light of improving tax services.Based on documentary analysis,this paper applies of service-oriented government theory,Tax Compliance theory,Two Factor theory,Customer Satisfaction Theory etc.combining with current status of tax service after the “Replacing Business Tax with VAT” implementation.The graduation thesis has designed evaluation indicators,after the questionnaire survey of the personnel who came to the Taxation Service Department of the Meishan Municipal Taxation Administration,and delivered descriptive statistical analysis of the current situation of tax service and main influencing factors of the taxation services of the grassroots tax personnel after the“Replacing Business Tax with VAT ”.Studied on the experience of domestic and foreign grassroots tax service,this paper puts forward suggestions for optimization and improvement of tax service.The study found that after the “Replacing Business Tax with VAT”,Meishan Municipal Taxation Administration is generally good in taxation propaganda,taxation consultation,taxation service,rights protection and social cooperation.But Meishan Municipal Taxation Administration has insufficient taxation propaganda in terms of tax publicity,the relatively simple tax carrier,and the inconvenience of gaining tax propaganda materials.In the tax consultation,there are faultiness of insufficient counseling in the lobby,inaccuracy of the reply through the 12366 consultation telephone,simple function.The taxpayer school needs to provide further enriched taxation content.As to the tax service,it has problem of insufficient autonomy of tax result inquiry and plain payment method.In the social cooperation side,problems are unsatisfactory cooperation between the tax bureau and banks,imperfection of legal systems for tax bureau and other governmental departments.The tax employees baring high working pressure and risk,endless complicated issues.Therefore,it is recommended to carry out taxation with combination of online and offline,which is offline initiative,online and offline combined.To strengthen service counseling,it is to extend carrier function,customizing counseling.To improve service and convenience,that is adhering normalized tax-payment and implementing policies for the small and micro enterprise.To unleash service pressure,it needs optimizing human resources structure,re-engineer business processes.Deepening the cooperation between departments,it is fully mining data,implementing trace management of these five aspects,from the overall grasp of the policy,tax administration,service according to law.Starting from the small,the details,the general consideration of the needs of taxpayers,the taxation bureau is able to feedback on tax payers satisfaction,efficient work,and to build truly meet the needs of tax payers service institutions and to achieve win-win goal.