Research On The Optimization Of Tax Service Under The Background Of The Combination Of State And Local Tax

At the end of the last century,taxation service work became an important part of taxation work.Since the reform of the tax-sharing system in 1994,China's tax authorities have implemented a number of reform measures to promote the development of the organization.After the year,the merger of the sub-provincial agencies of the former State Administration of Taxation and the local sub-provincial agencies of the local taxation bureaus was completed.All related mergers were completed before the end of 2018.After the merger,the taxpayer has realized the real meaning of "entering one door and doing two things".In the merged institution,the taxpayer can handle the original national tax and local tax business at the same time.Institutional reform has promoted taxation service work into a new era,and higher requirements have been placed on tax workers.In 2020,the State Administration of Taxation proposed that six major systems be comprehensively built to modernize taxation,including the tax service system.Facing the current background of the merger of state and local tax institutions,the social attention of taxation services is getting higher and higher.How to adapt to the new normal economy of taxation,innovate the taxation service system,and optimize the taxation service mechanism,so as to better promote the development of taxation has become a new Topic.At the beginning of the article,I introduced the related concepts of tax service,and summarized relevant domestic and foreign literature on tax service research.Next,from the perspective of taxpayer tax service satisfaction,relying on the environmental background of the reform of national and local tax institutions,combined with my current work Actually,the taxation bureau of Yushui District of Xinyu City was selected as the research object,and the questionnaires were used to obtain relevant data on tax service satisfaction in the region,and the taxpayer's views and evaluations of local tax service work were collected and statistically collected.According to the survey results,in actual work,the Yushui District Taxation Bureau has maintained a very positive attitude in the development of tax payment services,adhered to the taxpayer's guiding position,and adopted various methods and measures to promote the development of tax service.A lot of achievements have been made.Most taxpayers are basically satisfied with the evaluation of tax services in Yushui District.However,with the rapid development of the society,the Internet+taxation has continued to advance,especially after the merger of national and local taxes.Here comes some new puzzles.Finally,the author proposes suggestions and suggestions for optimizing the tax service in Yushui District based on the current status of service in Yushui District Taxation Bureau and the main factors affecting the satisfaction of taxpayers' tax services.