Research On The Optimization Of Tax Payment Service At The Grass-Roots Level Basing On The F County Tax Bureau In Hebei Province Under The Background Of Deepening The Reform Of Tax Collection And Management System

Deepening the reform of the system for collecting and managing state and local taxes is an important decision and deployment that the Party Central Committee and the State Council make.The decision will do good to the development of the country,the people,the business and the Tax Business.The policy not only will be beneficial to the reduction of levy cost,straightening out the relationship between responsibilities,but also is in favor of the improvement of collection and management efficiency,the sense of satisfaction and gain of the taxpayer and the payer.All the new tax authorities have been successfully listed from the province to the township on July 20,2018.The quality and efficiency of tax payment services and collection and management have been continuously improved with the merger of tax authorities.The tax cost is getting lower and lower and the relationship between tax levy and payment is becoming more and more harmonious after the merger of tax authorities.While the achievements made in the earlier stage of reform need to be consolidated,the task of follow-up reform remains daunting,the new tax and fee policies were introduced one after another,and the expectation of taxpayers and payers is rising,tax authorities in the running-in phase and the fusion phase still have problems in the area of tax payment services,specially the grass-roots tax authorities that would communicate with taxpayers and payers face-to-face following the new situation,require,and challenge.So the research concerning how to enhance the level of tax payment service of the basic-level tax bureau is very necessary and significant in the new period after the establishment of the new tax authority.It has a certain practical significance in the deeper national and local tax collection and management system reform.Based on the theory of new public service and demand hierarchy,this paper uses documentary research,questionnaire survey,case interview method,comparative analysis to study the current status of tax service in the grass-roots tax authorities.It takes the F County Tax Bureau in Hebei Province as regard the case as to find its insufficiency and weakness in terms of people,mechanism,environment,etc.It is found that F county tax bureau has someproblems,such as low quality of personnel,imperfect working mechanism,poor tax environment and so on.After analyzing the causes of these problems,on the basis of drawing lessons from the experience of optimizing tax service in various places in China,this paper puts forward some suggestions to optimize the quality and efficiency of tax payment service of basic tax bureau including the measures of improving the quality of personnel,perfecting the working mechanism,optimizing the tax environment.This paper studies and solves the problems existing in the tax service of F county tax bureau in reality.It is helpful to deepen and enrich the research content of tax service optimization at the grassroots level theoretically,and at the same time provide reference for other tax institutions at the grassroots level to improve the level of tax service,so as to improve the efficiency of collection and management,promote the continuous optimization of the tax business environment and realize the modernization of taxation in the new era.