Research On The Optimization Of Tax Service Of Basic Tax Bureaus Under The Background Of The Merger Of The State And The Local Taxation Bureau

Tax service refers to the services and measures provided by tax authorities to taxpayers in the process of tax collection,management,inspection and implementation of tax legal relief in accordance with tax laws and administrative regulations.Tax service is an integral part of the administrative behavior of tax authorities,and it is the basic work to promote the taxpayers to pay tax in good faith according to law and tax authorities to collect tax in good faith according to law.This paper starts with the meaning of tax service,analyzes the difference between service and management,defines tax service,and explains the basic situation of modern tax service system by referring to relevant tax theory,demand theory,cost theory,emotion theory and other theoretical basis.Taking Taishan District Taxation Bureau as an example,according to the current situation of tax service construction of Taishan District Taxation Bureau,this paper issues a questionnaire to the taxpayers,collects the relevant data of tax compliance and tax service satisfaction of the taxpayers of Taishan District Taxation Bureau,and summarizes the current problems of tax service work of Taishan District Taxation Bureau through data analysis:first,the surface layer of tax service concept Second,the demand management mechanism of taxpayers is not perfect;third,the level of information needs to be improved;fourth,the absence of tax credit management;fifth,the lack of standardized tax service system.The old system of state and local tax division has brought many disadvantages to the tax management,such as high cost of enterprise tax payment,complicated tax operation,confusion of institutional responsibilities,lack of unity of law enforcement,etc.,which makes it difficult for tax service to continue to deepen.In 2018,the tax collection and management reform brought about the merger of countries and regions,the old barriers were broken,and the efficiency of tax collection and management needs to be further improved,which also provides conditions for the transformation and upgrading of tax services.Based on the new situation brought about by the combination of the state and the local government,this paper puts forward a series of practical countermeasures and suggestions to improve the level of tax service:first,the system level-to build a standardized system of tax service;second,the subject level-to improve the administrative efficiency of tax authorities;third,the channel level-to deepen the level of tax information;fourth,the wisdom level-to build a big data platform of tax;fifth,the society Meeting level-coordination between tax service and social development.In order to improve the efficiency of tax administration,make the e-government system more effective,take multiple measures to meet the needs of taxpayers' comprehensive,professional and effective tax services,and provide taxpayers with more standardized,comprehensive,convenient and economic tax services.