Research On Optimization Of Tax Service Of Z County Tax Bureau

With the development of the information and the awakening of the citizens' self-consciousness,it has become a new task of the Times for government departments to transform their work functions and build a service-oriented government.Being accompanied by the development of globalization and the intensification of international competition,it is the general trend to create a good business environment.Tax Departments,as a major part of the government,need to adapt to the trend of change,timely change in work style,optimize the tax business environment.As the overall and basic work of the tax department,tax service is an important measure for tax authorities to comply with the development of the times and an important means for tax departments to meet the needs of the state,society and the public.Therefore,how to optimize tax service and improve social satisfaction have become the major focus of the current work of tax departments.As a direct practitioner of tax service,the quality of work of the grass-roots tax departments affects heavily on the overall evaluation of the public towards tax departments.In this context,based on the new public service theory,public finance theory and tax compliance theory,this paper uses methodologies of literature analysis,questionnaire survey and comparative analysis to summarize and analyze the development status of tax service work of Z County Tax Bureau.Meanwhile,on the practical basis of tax service work of Z County Tax Bureau,it researches and summarizes the issues exposed with its development,and eventually puts forwardthe optimization suggestions.This paper can be divided into the following six parts.The first part is the introduction.On one hand,it discusses the significance of optimizing tax services of tax departments under the background of serviceoriented government construction and tax business environment optimization.On the other hand,to establish the basic research framework through the analysis of domestic and foreign scholars,the government's theoretical research and the practical exploration of tax service optimization.At the same time,we should straighten out the research ideas and methods to determine the innovation points of the research.The second part is to clarify the concept of tax service and related theories,including new public service theory,public finance theory and tax compliance theory.The third part analyzes the performance of Z County's tax service from four aspects,post responsibility and process setting,business process setting,monitoring center construction and tax service office construction.And by means of questionnaire survey,the satisfaction degree of the public on the current situation of tax service in Z County and the direction of rectification are investigated.The fourth part is to analyze and summarize the existing problems in the third part and find out the causes of the problems.The main problems are that the post responsibility process and business process are not perfect and simple.The monitoring center has passive service issues.The tax service hall has been facing with the disadvantages of long-queuing time as well as many other issues arising in accordance with the self-service handling.The reasons are mainly analyzed from the service consciousness,supply and demand,tax information and social construction.The fifth part is the reference of advanced experiences at home andabroad.Through the introduction of the advanced experience from the United States,South Korea,Dalian City and Baotou City,which have been successfully adopted in relating to the operation and implementation convenience for the grassroots tax authorities,to inspire the development of tax service in China.Based on both the problems and the reasons above,drawing on the advanced development experience at home and abroad in combination with the local reality,the sixth part proposes the optimization suggestions for Z county tax authorities concerning of thepost responsibility and process setting,service awareness,tax service hall,information tax,service socialization and other aspects.