Study On Tax Service Optimization Of Grassroots Tax Authorities

The transformation of government functions requires speeding up the construction of government service functions.As the state administrative organ,the tax authorities are part of the government service construction.Therefore,the taxation service of the tax authorities must be placed in a crucial position.In recent years,the tax system has changed the value-added tax of business tax,the third-phase system of gold tax,and the merger of state-owned tax institutions,and has continuously reformed the way of tax collection and management,and has shifted from traditional management supervision to modern management services.type.China's taxation system implements vertical management,which is roughly divided into several levels of the State Administration of Taxation,the provincial(city)tax bureau,the district/county tax bureau and the taxation bureau.The State Administration of Taxation and the provincial(city)tax bureau are management level.The county-level tax bureau and the taxation office are the grass-roots tax bureaus that specifically carry out tax collection and management.The specific implementation of tax service work is the grassroots tax authorities.Therefore,the tax service work of the grassroots tax authorities is particularly important,and the optimization of service quality is also worth exploring.Based on the system management theory,total quality management theory,process reengineering theory and performance management theory in the modern enterprise management theory system,this paper takes D County Taxation Bureau as a research example and tries to explore the optimization of taxation services of grassroots tax authorities.Firstly,the personnel structure,stock room setting and taxpayer classification of D County Taxation Bureau are briefly introduced.Secondly,the status quo of taxation service of grassroots tax authorities is analyzed.Combining with the needs of taxpayers and the status quo of tax service of D County Taxation Bureau,it is found that there are two main problems in the tax service of D County Taxation Bureau:First,the demand of taxpayers in D County is not satisfied;Second,D County The tax service quality of the tax bureau needs to be improved.Then,from the internal factors of the tax authorities and the external policy environment,the reasons for the two research problems exist.Drawing on the experience of taxation services in typical foreign developed countries such as the United States,Germany and Japan,combined with China's national conditions,this paper proposes the path and countermeasures for the optimization of taxation services for grassroots tax authorities in China.