Study On Management Measures Of Taxation Service Optimization,Based On The Background Of Benxi Local Taxation Reform And Transformation

Taxation service is an important part of the tax administration under the modern market economy.It plays a decisive role in taxation practice.Transforming the concept of taxation service,innovating the taxation service means,optimizing the taxation service methods,and perfecting the taxation service mechanism are top priorities in taxation practice at present.The" replacing the business tax with a value-added tax "fiscal and tax reform has been put into implement officially since May 1st,2016.As the "forcing move" of the central Party and government authorities'reform;the fiscal and tax policy of " replacing the business tax with a value-added tax”is beneficial to reducing the tax burden on enterprises,accelerating the industrial transformation and upgrading,and promoting the economical quality and efficiency.As a local taxation bureau who mainly levies on business taxes,we are facing the absence of main taxes and serious impact on the traditional management pattern,after the reform of“replacing the business tax with a value-added tax”.Therefore,it has realistic significance on how to resolve the problems lying in the taxation service of Benxi local taxation bureau.This paper aims at to study into the solutions of the problems in the Benxi local taxation bureau's taxation service,to improve the quality of taxation service,and to promote the taxpayers'satisfaction and taxation compliance.A three-stage methodology of the literature research method and the method of combing theory with practice is devised to study into the present situation of domestic and foreign taxation service,elaborating the taxation service theories systematically(including the meaning of taxation service and reform,and other relative basic theories),and evaluating the advantages and disadvantages of the taxation service from domestic and foreign theories.Next,I analyze the causes of the current situation and problems in the taxation service work in Benxi local taxation bureau,by pointing out the contradictions between the taxation authority's weakness of taxation service awareness,the inefficient internal management,the low level of information construction and the demand of not only diversity but also high quality taxation service from taxpayers nowadays.Finally,I combine the new situations,study and design from the theories of concepts,institutions,processes and etc.in taxation service system;come up with five solutions of updating the service concept,strengthening the information construction,improving the taxation service methods,enhancing the performance management,and deepening the cooperation between national and local taxation;to resolve the taxation service system problems,to improve taxation service quality,and to harmony the relationship between the tax levy and paying in Benxi local taxation system.