Research On The Optimization Of Basic Tax Service After The Consolidation Of State And Local Taxes

Tax service is in the basic position in the process of tax collection and management,and runs through the whole tax work.After the merger of local tax in 2018,with the renewal of tax policy and the expansion of service scope,higher requirements are put forward for the tax service work of the tax authorities in China.The merger of state and local taxes of P County started at the beginning of 2018 and ended in October of the same year,realizing the goals of integrating service window,developing electronic tax operation and enriching talent team.However,after the merger,the tax service work of P County Tax Bureau was congested in the hall during the collection period,the number of taxpayer opinions increased,and the ranking of taxpayer satisfaction decreased.Based on this,the author selects P County Taxation Bureau of Sichuan Province as the research object,taking the new public service theory,social identity theory,tax compliance theory as the theoretical basis,starting from the two core concepts of tax service and tax consolidation,mainly using the questionnaire survey method to conduct a questionnaire survey on the current situation of tax service in the county,analyze the survey data obtained,and find out the national and local taxes After the merger,there are some problems in the tax service of P County Tax Bureau,and the reasons are analyzed.The research results of this paper show that after the consolidation of national and local taxes,due to the reasons such as too frequent changes in tax policies,insufficient support for informatization construction,failure of tax publicity to keep pace with The Times,unsound performance appraisal system,and lack of social cooperation,etc.As a result,there are still some problems in the tax service work of the county,such as the lack of business knowledge level,the poor operation of the online tax system,the single way of tax publicity,the unreasonable tax process,and the weak tax service force,etc.There is still a certain distance to reach the expectation of taxpayers.Based on the experience of advanced tax service at home and abroad,this paper argues that we should further promote the development of tax service from five aspects: strengthening team building,strengthening information construction,optimizing service mode,improving performance appraisal,and promoting social cooperation,so as to improve the quality of tax service of grass-roots tax authorities.