Research On The Optimization Of Tax Service Under The Background Of Organizational Reform

On March 13,2018,China's tax collection and management system ushered in a major reform.According to the reform plan,the national tax and local tax agencies at the provincial level and below will be merged to undertake the duties of collecting and managing various taxes and non-tax revenues in the areas under their jurisdiction.On the basis of "reform of the camp" to promote the cooperation between national tax and local tax agencies,the merger of national tax and local tax agencies is a major institutional change that meets the development requirements of the new era.During the period of institutional reform,the tax service department,as the front position,how to innovate ideas,explore and improve tax service,and constantly optimize the tax business environment is a problem that we need to study continuously.First of all,the research significance of this paper is divided into theoretical significance and practical significance.China's academic research on tax service theory is still in its primary stage,and a complete theoretical system has not yet been formed.With the advancement of institutional reform,the new situation of the merger of national and local taxes has given birth to new requirements for tax service,and it is urgent for tax workers to speed up the exploration of new ideas,new methods and new systems of tax service.At present,there are few researches on the integration of tax service based on institutional reform and the merger of national and local taxes.Therefore,it is of great theoretical significance to study the problems in the tax service work of Guangxin District Taxation Bureau after institutional reform by combining the new public management theory and other advanced and effective theories,so as to update and develop the original tax service theory and system in line with the national conditions.In addition,because all sectors of society,especially tax groups,pay more and more attention to the daily work of tax departments and the working conditions of staff,the risks brought by public opinion supervision bring unprecedented pressure and challenges to tax service departments,especially tax service workers.Studying and discussing the tax service work of institutional merger can not only provide reference and help for improving the tax service quality and perfecting the tax service system of local tax departments,but also enable the author to have a deeper understanding and understanding of tax work,especially tax service work,in the process of research.Secondly,the main research idea of this paper is to combine theory with practice,base on the actual work of the tax bureau of Guangxin District,take the related theoriesof new public management as the guide,take the institutional reform and the merger of national and local taxes as the background,and use the methods of investigation,literature review and inductive analysis to focus on analyzing the current situation,existing problems and improvement measures and countermeasures of the tax bureau of Guangxin District after the merger of national and local taxes.The main content of this paper is divided into six parts: the first part is an introduction,which mainly includes the research background,research methods and research ideas of this paper;This paper introduces the related concepts of tax payment service and the theoretical basis of tax payment service,and briefly introduces the relationship between tax payment service and organization reform The third part mainly introduces the general practice of tax payment services of the new tax authorities after the reform of the tax authorities and focuses on the main practice and main results of tax payment services of the tax bureau of Guangxin district,the fourth part is about the problems of tax service in Guangxin district,the fifth part is about the introduction and inspiration of foreign advanced experience,and the sixth part is about the countermeasures of tax service optimization after the merger of tax agencies in Guangxin district.Finally,after the institutional reform,this paper puts forward some optimized measures and suggestions,such as integrating the work flow and unifying the service standards,aiming at the problems such as the nonstandard business process of tax service,the lack of convergence of tax service supply demand,the low quality of tax service team and the low level of tax service informatization construction.Promote the reform of the supply side of tax service and coordinate the balance of supply and demand;Strengthen the informatization construction of tax service and promote the modernization of tax service;Optimize the allocation of human resources and build a talent pool for tax services,so as to further improve the level of tax services and brought about by institutional reform...