Research On Optimization Of Tax Payment Service Of The Laishui County Taxation Bureau In Hebei Province

The institutional reform plan for the consolidation of national and local taxes was officially announced at the 13 th National People's Congress.The plan proposes to merge provincial and local national tax and local tax agencies,and specifically undertakes the duties of collection and management of various taxes and non-tax revenue in the area under its jurisdiction.The plan aims to establish an integrated tax collection and management system in the new era and further deepen the reform of the fiscal and taxation system.At the same time,the tax service is an important part of the tax collection and management system,a bridge for communication between the taxation parties,and an important content of this reform.With the continuous improvement of economic and social development and the construction of taxation systems,taxpayers have put forward higher requirements for taxation services.Personalized services and diversified services have gradually become the demands of most taxpayers.After the merger of national and local tax institutions,by adjusting and optimizing the functions and resource allocation of tax institutions and constructing an optimized and efficient unified tax collection and management system,it can effectively reduce the burden on taxpayers and provide taxpayers with more high-quality,efficient,fair and convenient services.However,at present,some grass-roots tax authorities cannot meet the actual requirements of taxpayers in terms of business capabilities,management level,infrastructure,etc.Therefore,to study how to improve the quality of tax-paying services of grass-root tax authorities,for the further implementation of the reform of the collection and management system The task has certain practical significance.This article takes the Laishui County Taxation Bureau of the State Administration of Taxation as the research object,takes the new public management theory and tax compliance theory as the basis,uses the comparative analysis method,literature research method,questionnaire survey method,and field survey method as the means,combined with its own work practice,On the basis of questionnaire investigation and drawing on advanced domestic experience,suggestions for improvement were put forward.There are four main aspects inthis article.In the first aspect,the concept and connotation of taxation services by domestic and foreign research scholars are expounded,and the theoretical basis for improving taxation services is summarized.In the second aspect,it analyzes the development status of the tax payment service of the Laishui County Taxation Bureau,and through questionnaire surveys and field surveys,summarizes the problems in ideology,personnel quality,modernization,and service forms.In the third aspect,it summarizes and analyzes the advanced experience of taxation services in four provinces and cities in China,which are mainly manifested in innovative ways and methods,combining local reality,improving basic taxation services with information construction,improving taxation service evaluation mechanism,and establishing a scientific training mechanism.In the fourth aspect,in view of the existing problems,from the aspects of the quality of tax service personnel,the mechanism of tax service work,and the effectiveness of tax service measures,the countermeasures for improving the quality of tax service of Laishui County Taxation Bureau were proposed to optimize and improve the Laishui County Taxation Bureau Provide reference and reference for the quality of tax service.