Research On Problems And Countermeasures Of Tax Service In County D

Since the launch of the “VAT Reform” pilot program in 2016,China has successively introduced many universal tax and fee reduction policies.Tax reduction and fee reduction have become the key words in tax collection management in recent years.The State Administration of Taxation has determined the theme of the 28 th National Tax Promotion Month in 2019 as "Implementing Tax Reduction and Fee Reduction,and Promoting High-quality Economic Development",and the theme of the 29 th National Tax Promotion Month in 2020 has been determined as "Tax Reduction and Excellent Services,Help Resuming production and promoting development” shows that ensuring that the tax reduction and fee reduction policy takes root is an important task of current tax management.In China,the research on taxation services started relatively late,and the 1993 National Tax Collection and Administration Work Conference clarified the concept of taxation services for the first time.The establishment of the Tax Service Department of the State Administration of Taxation in 2008 reflects the transformation of China's tax administration from "enforcement supervision type" to "management service type",and my country's taxation service has entered a new historical stage.In the context of tax cuts,the current tax services provided by tax authorities cannot fully meet the needs of taxpayers.My country's grassroots taxation services are facing new challenges and ushered in reform opportunities to seek progress.This paper strengthens the research on the connotation,theoretical basis and significance of taxation services,further enriches the theoretical system of taxation services,and proposes countermeasures for optimizing taxation services at the grassroots level,which will help implement various taxation policies and improve taxation efficiency and level,reduce the cost of collection,improve taxpayers tax law compliance and tax satisfaction,build a harmonious collection relationship,and create a good tax business environment.This article is based on the background of tax reduction and fee reduction,taking D county tax service as the research object,using literature research method,interview investigation method and other methods,through the new public management theory,new public service theory,public administration theory,tax compliance theory The theoretical analysis,combined with the information obtained from the interviews with grassroots tax staff and taxpayers,described the current status of tax services in County D,and pointed out that the current tax services in County D have insufficient matching of supply and demand,and the quality of tax practitioners needs to be improved.The online taxation system is unstable,taxation service methods are single,and taxation services are insufficiently socialized.Analysis of the causes of the problems,combined with advanced experience at home and abroad,from advocating taxpayer demand-oriented tax services and improving tax services The five aspects of personnel quality,strengthening taxation service informatization construction,innovation of taxation service methods,and introduction of social tax-related service agencies to collaborate and co-governance put forward suggestions for optimizing D County taxation services under the background of tax reduction.