Study On Tax Service Optimization Of Small And Micro Enterprises In Changle County,Shandong Province

At the fourth plenary session of the first session of the Thirteenth National People's Congress,the State Council's institutional reform plan was formally promulgated.The plan mentioned that we should pay attention to the reform of the state tax and the management mechanism of the collection of local taxes,and merge the state tax and local tax agencies at the provincial level and below,with the combined tax bureau in charge of all tax-related business.Through the reform,a dual tax administration mechanism led by the State Administration of Taxation and with the participation of local people's governments was established.The reform has not only brought positive effects to the people,but also helped to promote the transformation and upgrading of our government functions.This will help to further reduce the cost of taxation and taxation,while at the same time it will be possible to thoroughly rationalize the contradictions between national and local taxes and provide the necessary guarantees for national tax collection.The current situation of land tax consolidation has caused many small and micro enterprises to have more urgent demand for tax service.Combined with the current situation of tax service of tax authorities in China,higher requirements are put forward for the current tax service.Only by paying attention to the matching of supply and demand and realizing the balance of supply and demand can we improve the satisfaction of taxpayers.For this reason,this paper holds that in the case of taxpayer satisfaction still to be improved,through the combination of state tax and local tax measures,tax authorities must fully understand the needs of taxpayers,based on the perspective of small and micro enterprises,find out their existing problems,find out where to improve and supplement,constantly improve the quality of tax payment,so that the satisfaction of small and medium-sized enterprises taxpayers can be improved in essence.This paper takes the combination of national and local taxes as the background,takes changle county in shandong province as an example,takes small and micro enterprises as the research object,adopts the methods of literature research,comparative analysis,and applies the relevant theories of new public services and tax compliance to provide tax service support for small and micro enterprises from the perspective of tax authorities.This article from the present situation of instructor small micro enterprise tax service,the countermeasures taken and results as the breakthrough point,in-depth analysis of the difficulties of small micro enterprise tax service and the reasons of the difficulties,draw lessons from domestic and foreign advanced experience in tax service level of ascension,and in combination with the actual situation of the instructor,for small micro enterprise for the optimization of the tax service corresponding countermeasures,so as to create a harmonious and publicans relations,improve the compliance of the tax law.