Study On The Improvement Of Tax Service Level Of Baotou Tax Bureau

The idea of tax collection service was first brought up in China in the 1990 s before it officially became a major part of China's tax collection in 2000.With the further development of reform in every phase,tax collection service has gained remarkable achievement.Since 2018 reformation on national institutes,the State Taxation Administration(STA)had combined provincial bureaus with local bureaus and by the end of 2018 the combination finally finished.The change has brought considerate convenience by letting taxpayers handle their business within one single bureau rather than have to go to several bureaus like they did before.However,turning two institutes into one has also brought challenges,requiring both STA staff and taxpayers to change their habits and adapt to the new tax system.This paper will be mainly exploring four parts.First,relevant theory and concept will be introduced before we review the articles at China and abroad on tax collection service.By analyzing the implementation of tax collection service in China and abroad,it is found that there is absolute necessity to study on promotion of tax collection service after combination of state and local administrations.Second,through the interviews with the department of Service of Baotou Taxation Bureau and subordinate units,the author will base on the real state and include problems that exist in every link of tax collection service.Third,through to the bureau of baotou city revenue each basic taxpayer questionnaires,the questionnaire distributed covers all kinds of taxpayers,the real experience and work for,they are for real expectation of the service work,and the key factors that affect tax satisfaction were analyzed,and the first screen with single factor analysis method and the influence factors of statistical significance,and then using Logit binary discrete choice model to empirical analysis,find out the main factors that affect taxpayer satisfaction.Finally,according to the current problem of the tax collection service as well as factors that influence the degree of satisfaction,the author will suggest the possible solution of how to improve tax collection service for Baotou Taxation Bureau.The research findings have shown that during the implementation of tax collect service,Baotou Tax Bureau has achieved surprising accomplishments by acting creatively and taking multiple measures.They actively take actions,build positive communications with taxpayers and set a great example of being taxpayer oriented.Nevertheless,there are still some problems since the combination of state and local bureaus take place.The questionnaire has drawn the conclusion that most people are satisfied with the work of Baotou Tax Bureau.In terms of the factors that have effects on the degree of satisfaction,according to recessive analysis they are standard process,stable functions of invoice and declaration software as well as the autonomy of Bureau staff.Based on the conclusions above,the paper proposes to optimize the tax handling process in the hall and improve the efficiency of tax handling for taxpayers.Standardization of tax service process;Continue to promote network tax,to ensure the stability of the system;Several countermeasures and Suggestions,such as strengthening personnel training and improving the comprehensive quality of tax collectors,are offered to baotou tax bureau for selection.