Research On The Problems And Countermeasures Of Tax Service After “Replacing Business Tax With Value-Added Tax” In Taierzhuang District

The report of the 19 th National Congress of the Communist Party of China(CPC)put forward clear requirements for the construction of a service-oriented government that can satisfy the people through deepening institutional reform,transforming the functions of the government.The tax department is responsible for "collecting money for the country and collecting taxes for the people",and plays an important role in the transformation of functions,economic transformation,and institutional reform.In recent years,the reform of tax authorities’ collection and management system has been continuously promoted,among which the most representative one is replacing business tax with VALUE-ADDED tax.In order to further improve the VAT deduction chain,avoid double taxation and effectively reduce the tax burden of enterprises,"replacing business tax with value-added tax" has become an inevitable choice for deepening the fiscal and tax system reform in China.Tax payment service,as the first link connecting both sides of tax collection and payment,is an integral and important part of the whole tax collection and management.How to effectively adapt the existing tax service work to the new situation after "replacing business tax with VALUE-ADDED tax" is of practical significance for improving the satisfaction and compliance of taxpayers,implementing tax cuts and fees,and optimizing the business environment.This thesis takes The Tax Bureau of Taierzhuang District as an example,applies the new public service theory,tax compliance theory,and combines the current situation of local tax service after "replacing business tax with VALUE-ADDED tax",and issues questionnaires to the tax staff in the tax service hall.Collect the concentrated problems of local taxpayers in handling tax-related business,analyze the problems and causes,and put forward optimization suggestions for existing problems.The investigation found that the existing tax service of Taierzhuang Tax Bureau has some problems,such as insufficient personnel awareness change,unreasonable tax handling procedures,unstable tax handling operating system,and increased loopholes in law enforcement.The main reasons are insufficient personnel strength,insufficient ideological change,knowledge update delay,poor assessment and supervision,platform maintenance is not timely,etc.The optimization suggestions mainly need to make joint efforts in personnel optimization,optimization of mechanism setting,enrichment of publicity channels,collaborative governance and other aspects,so as to achieve the purpose of improving the satisfaction and compliance of taxpayers.Through the study of this thesis,the periodical check plays a certain role in the optimization of grass-roots tax payment services.