Study On The Tax Service Of L District Tax Bureau Under The New Situation Of The Reform Of National And Local Tax Organizations

Tax is the most important form and source of revenue of national public finance.Tax department,as the government's functional department that organizes the revenue of national finance,is the most essential and important duty of tax authorities to better achieve the goal of national tax revenue and to enable taxpayers to enjoy high-quality service and convenient service.In order to keep up with the development needs of the new times and push forward the reform of China's fiscal and tax system comprehensively,the national and local tax departments at or below the provincial level were consolidated in 2018.The reform of the national and local tax authorities has fundamentally solved the problems of "running at both ends" and "checking at both ends",effectively safeguarding the legitimate rights and interests of taxpayers,and reducing the cost of paying taxes and fees.However,it has also brought some new problems and challenges to the tax service.This article is based on the tax payment service's current situation of L District taxation Bureau reform after the reform of the national and local tax authorities,to public finance theory,new public management theory,new public service theory and the theory of tax compliance as the support,using literature analysis,questionnaire investigation and case analysis.It is concluded that the tax payment service of L District taxation Bureau after the the reform of the national and local tax authorities exist the following problems.First,the service concept needs to be deepened.Second,the tax service system is not perfect.Third,the promotion of the tax service electronic informatization does not reach the designated position.Fouthly,the tax service personnel overall quality needs to be promoted.In the end,the social tax service resources is underutilized.Based on the experience of tax service in foreign developed countries,some optimization Suggestions are put forward for the above problems.First is establishing the basic concept of "taxpayer-oriented",strengthening the improvement of self-cultivation and professional quality,strengthening the professional training of the tax service staff at the window,and improving the comprehensive quality of the tax service staff.Second is optimizing the tax service environment,improving the tax service standard,further optimizing the function of the tax service hall,attaching importance to tax publicity and tax guidance,strengthening the construction of socialized tax service,and making full use of the reciprocal platform.Third is expanding the intelligentized development of tax service,optimizing the hardware facilities of tax service,promoting the "Internet+Tax" intelligent tax service,and strengthening the information cooperation between government departments.Lastly is standardizing the tax service post responsibility management mechanism,establishing the perfect communication and guarantee mechanism for tax collection and payment needs,founding a grid service management supervision and evaluation incentive mechanism,and building a reasonable and perfect tax law and regulation system.