| “The plan of deepening the reform of national tax and local tax collection system” make it clear that the reform should focus on taxpayers and contributors,and promote the reform of taxation and payment facilitation.At present,provincial tax authorities across the country have been established.Social insurance premiums and non-tax revenue collection functions are being adjusted in an orderly manner.In the historical opportunity of the reform of taxation administration,it is a very realistic and important thing to study how to further optimize tax services,to maintain the legal rights of taxpayers and contributors,to improve tax compliance and social satisfaction.X province is in the central part of China.Its total GDP ranks in the top ten in the country.Compared with 2016,the taxpayers' satisfaction in X province in 2018 dropped a lot in the national ranking.Through reviewing data,analyzing taxpayer satisfaction survey reports and field investigation,the author of this paper attempts to understand the basic situation of tax services in X province,to analyze the problems.At the same time,with reference to international advanced experience,the author tries to provide suggestions for China's tax authorities to optimize t tax services.The study concluded that the X Provincial Taxation Bureau has introduced some highlight service measures,such as the “One Window,One Person” Tax Service,the ““One Stop,One Trip,One Paper””Reform,and the Internet Plus Real Estate Transaction Taxation Service.But there are still many problems in channel construction,tax enforcement,policy implementation,team building,and information sharing.Through the analysis of these problems,this paper proposes to establish a modern tax collection and management concept and basic procedures,Improve taxpayer rights protection mechanism,strengthen the implementation of policies,strengthen communication with taxpayers,integrate taxation administration resources,and optimize tax service channels. |
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