Research On Optimization Of Grassroots Tax Service In China

With the continuous development of China's economy and the advancement of service-oriented government,the rights of citizens are placed at an increasingly higher level.As an important component of the government,tax services are the fundamental and most crucial part.The grassroots taxation authority is the department that directly contacts the taxpayers to implement taxation services and takes important responsibilities.Whether it is possible to do a good job in grassroots taxation services is related to whether it can effectively improve the quality of tax collection and the efficiency of taxation collection.It is also related to effective implementation of taxation policies at the grassroots,thereby reducing the taxation costs and improving taxpayer compliance.The demand for taxpayers has become more diversified,and higher requirements have been put forward for tax authorities.How to solve the taxpayer's needs and optimize the taxation process for grassroots taxpayers has become an urgent problem for the grassroots tax authorities.In recent years,China has paid more and more attention to the grassroots tax services,and continuous optimizes the entire grassroots tax service process.However,the grassroots tax services are still developing and faces many practical problems.With the completion of major policies such as the completion of the “value-added tax”,consolidating national tax and local tax,and tax administration reform,the challenges faced by the grassroots tax authorities have been strengthened.The application of information technology has also put forward new requirements for grassroots tax service personnel.The tax cadres of the grassroots taxation authorities still have not changed their ideological concepts,no sense of service,and the existence of the “official standard” thought,resulting in the information asymmetry between tax collectors and taxpayers,without understanding the needs of taxpayers;the slow construction of information technology,high error rate of information taxation,low utilization rate,information sharing system to be perfected;failure to effectively play the role of social tax service cooperation,to establish a sound social supervision and counselling mechanism;the quality of service personnel at the grassroots taxation agencies is uneven.Therefore,combining the research and analysis of the tax service of grassroots tax service agencies in China at the present stage,this paper proposes countermeasures to optimize the problem of grassroots tax service based on the theory of public management.