A Study On Tax Service Under The Background Of "Releasing Management Service"

In recent years,in order to promote the continuous improvement of the socialist market economy system and the deepening of reform in an all-round way,the Chinese government has continued to push forward the reform of the administrative system and constantly improve the government's governance capacity through the reform of the government itself."At present and in the future,the general requirements for deepening the reform of the administrative system and transforming the functions of the government are: simplifying administration and delegating power,combining the delegating and management,and optimizing the coordinated promotion of services,that is," delegating,managing,and serving "together,which embodies the transformation of the concept of government departments from management to service.The tax department undertakes a series of responsibilities,such as tax policy interpretation,implementation and tax collection.Its reform should not only follow the main line of national administrative reform,but also specify and characterize the reform content according to the economic function of tax and the actual work of the tax department.The combination of national and local taxes enables taxpayers to enjoy more tax convenience,the submission of materials is constantly simplified,and the business process is also constantly optimized.The overall level of taxpayer satisfaction assessed by the third party is increasing year by year.From the global ranking,the tax business environment is significantly optimized.However,from the perspective of the reform of "deregulation services",the effectiveness of tax system "releasing management service " is still far from the goal of reform,and it still needs to be improved and improved continuously to optimize services.Based on the promotion of the tax system " releasing management service" in Chuxiong Prefecture and the current situation of the tax service work,this paper uses the basic theory of service-oriented government,through on-the-spot investigation,interview and questionnaire survey,combined with the current progress of the tax service work of the grass-roots tax authorities under the process of the reform of the national tax system " releasing management service ",to analyze the jurisdiction of the work unit In this paper,the satisfaction of taxpayers and the needs and preferences of taxpayers in the region have been investigated to analyze the measures and effects of tax service since the reform of tax system in Chuxiong Prefecture,the existingproblems and their universality in the national tax system,and the measures to optimize tax service in the context of the reform of tax system in Chuxiong Prefecture.The article is divided into five parts:The first part is the introduction,which clarifies the background of the topic,the purpose and significance of the research,sorts out and summarizes the relevant research materials in the field collected in the early stage,forms the literature review at home and abroad,introduces the main contents of the article research and the research methods to be adopted,and makes a general introduction to the basic situation of the whole topic.The second part expounds the concept,connotation and development of "releasing management service" and "tax service",and expounds the guidance of the theory and practice of tax service based on the theory of the thesis.The third part introduces the current situation of tax service in Chuxiong tax system under the background of "pay off service",briefly introduces the measures and results of promoting "pay off service" reform in Chuxiong tax system in recent years,collects and sorts out relevant data through special questionnaire survey,and intuitively reflects the overall service status.In the fourth part,based on the analysis of the results of the questionnaire and the relevant data collected from the work practice,the author finds out the tax system of Chuxiong Prefecture under the background of "releasing management service" through the influencing factors of taxpayer satisfaction and the demands of taxpayers There are four major problems in the tax service work,namely,incomplete "release","inadequate management","insufficient service" and insufficient synergy of "release,management and service".In combination with the actual work,the causes of the problems are reflected from the aspects of service concept,service system and service means,so as to lay the foundation for finding countermeasures and suggestions.The fifth part,based on the universality of the existing problems in the national tax system,puts forward feasible measures from the aspects of standardizing tax behavior,innovating supervision,improving the quality evaluation system,etc.,and provides reference for the optimization of tax service of the grass-roots tax authorities in the context of the "deregulation service" reform from the practical level.