Research On Optimization Of Tax Service Based On Tax Compliance

As the functional department of tax collection and management,the tax authorities perform the important mission of organizing income,and around this central work,the tax authorities provide high-quality and efficient tax service for taxpayers on the basis of protecting the legitimate rights and interests of taxpayers.In the face of the double pressure of the increase of tax subject and the increase of organization income task,how to improve the compliance of tax law,reduce the tax collection cost of tax authorities,and improve the efficiency of tax collection work of tax authorities has become an important subject in front of tax authorities.In recent years,the national tax authorities have continuously implemented the party Central Committee's decision-making arrangements,attached great importance to tax service work,accelerated the construction of service-oriented tax authorities,positioned tax service work at the strategic level,as an important means to improve tax compliance and optimize the relationship between tax collection and payment.By July 2008,the State Administration of Taxation had set up a department-level agency —— tax service dedicated to taxpayers,and had formulated relevant systems and norms.In October 2014,the State Administration of Taxation had begun to improve the norms for tax service at the district and county levels,made clear provisions on the various operations of the district and county tax authorities,provided uniform operating procedures and norms,and further promoted the development of tax service.In view of the late start of China's tax service work,the traditional tax management ideas and management mode still exist,the tax service system mechanism is not sound,especially with the deepening of the reform of the tax collection and management system,the change of the tax authority's tax collection and management authority,the professional level of tax service work needs to be further improved.Above question is restricts the further development of our country tax service work,will also be a certain influence on the taxpayer compliance and satisfaction of the tax law,based on this,browse through a large number of documents and related data,on the basis of theoretical study,draw lessons from domestic and foreign research achievements of tax service,the new public management theory,tax compliance theory,combined with the working practice,analyze the L city tax authority tax service status,analyzes the current grass-roots tax authorities tax service work,Found that the current tax service system also exist agency staffing,part of the tax service channel notunobstructed,unreasonable tax service performance evaluation of lack of unified standard,orientation deviation,staff service consciousness,social problem such as tax-related service agency did not give full play to the role,on the basis of these problems,through the analysis of the specific reasons of problems,and draw lessons from foreign tax service experience,from the organizational leadership,sodium channels,the clothing specification and natrium agency management,taxpayers' rights and interests safeguard and service evaluation system and so on optimization Suggestions,in order to tax service work play a guiding role for the current period.