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Research On The Optimization Of Tax Service Of County Taxation Bureau

Posted on:2021-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ChenFull Text:PDF
GTID:2439330602470627Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Tax authorities are the government functional departments established according to law,which undertake the important responsibility of "gathering money for the country and paying taxes for the people".Tax service is the first window for tax authorities to deal with taxpayers.By improving the quality of tax service,the satisfaction of taxpayers can be greatly improved and the tax compliance can be deepened,so as to establish a harmonious collection and payment relationship.Since the reform of the tax system,with the progress of the times and the rapid development of the economy,the level of tax service has been significantly improved.At the same time,the needs of taxpayers have also changed.There are still many deficiencies in tax service.How to improve the quality and efficiency of tax service and how to transform tax service from "supervision" to "service" is the current tax Practical problems faced by the government.This paper takes "tax service of tax bureau of H county" as the research object,through literature research,questionnaire survey and interview survey,analyzes many problems existing in tax service of H county at present,which are mainly manifested in the following aspects:focusing on form but neglecting failure,insufficient ability and accomplishment of tax personnel,imperfect software and hardware facilities,relatively lack of systems and ways to safeguard rights,low utilization rate of credit rating evaluation,and various departmentsThe cooperation between different departments is not close enough.Through in-depth analysis,this paper believes that the main reasons for the problems lie in the following aspects: pay attention to the income and despise the service,pay attention to the surface work and despise the actual effect;lack of corresponding supervision organization in the organization setting;lack of corresponding assessment and incentive mechanism in the system construction.In view of the existing problems,based on the analysis of the new public service theory and tax compliance theory,and based on the actual situation of H county tax bureau,this paper puts forward corresponding countermeasures and suggestions from six aspects of tax service content,mainly including: first,strengthen the publicity of tax law;second,do a good job in daily tax payment consulting service;third,improve tax service;fourth,effectively safeguard the legitimate rights and interests of taxpayers;Fifth,improve the effectiveness of credit rating;sixth,deepen social cooperation.It is hoped that the research of this paper can provide some suggestions for the optimization of tax service.
Keywords/Search Tags:tax service, H county tax bureau, state and local tax consolidation
PDF Full Text Request
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