Research On Tax Services After The Consolidation Of National And Local Taxes

With the modernization of the national governance system and governance capacity,the construction of service-oriented government has been constantly strengthened.The Decision of the Fourth Plenary Session of the 19th CPC Central Committee emphasizes building a service-oriented government that the people are satisfied with,and the report of the two Sessions in 2020 also emphasizes the practice of people-centered development thought.As a national administrative organ,tax department's tax service function is an important part of service-oriented government construction.At the same time,comprehensively promoting the modernization of taxation is also an important carrier and effective breakthrough to realize the modernization of China's national governance system and governance capacity.Tax service has become an important part of the six goal system of tax modernization and one of the core of tax modernization.High-quality tax service has an important impact on improving tax compliance and taxpayer satisfaction.2018 is an important year for the reform of taxation agencies.The national and local taxation which are separated for 24 years combine in this year.The consolidation of national and local taxation is of great significance for the taxation department to improve the quality of taxation service and integrate tax service resources.At the same time,the consolidation puts new requirements on tax agencies and tax service.Based on the new public service theory,tax compliance theory,service-oriented government theory and SWOT theory,the article reviews the location of tax service in tax reform,analyzes the advantages and disadvantages of the establishment and consolidation of national and local taxation,points out the importance of consolidation and new requirements for tax service.Taking Zhangjiagang as a case,this article gives the in-depth analysis of the tax service agencies and practice.Through a series of empirical research findings,which includes questionnaire survey,individual interview and experiential survey,it finds that the tax services have achieved great social and economic effects after the consolidation.There are still some problems.Firstly,the tax service staff lack the ability of providing higher quality services.Secondly,online tax service platforms is unstable and 12366 hotline is too busy and not professional enough.Thirdly,personalized tax guidance services and the protection of taxpayers' rights and interests need to be strengthened.Fourthly,social collaboration services need to be expanded.Through thorough reason analysis,draw lessons from foreign advanced experience,it is suggested that the tax department should further strengthen the construction of tax service cadres,further innovate tax service methods,further improve online tax service platforms,further improve taxpayer demand analysis construction and further strengthen cooperation with other departments,so as to effectively improve tax service quality and taxpayer satisfaction degree.