Research On Tax Service Of Grassroots Tax Authorities

With the deepening of my country’s administrative system reform,the society has put forward new requirements for the functions and working methods of government agencies.It has become a need to adapt to the new tendency to build a service-oriented government.In response to the expectations of the society,streamline administration and delegate power,improve regulation,and upgrade services,the tax authorities,which have greatly improved the efficiency of tax service,play a fundamental,pillar,and secure role in national governance.As one of the most important functions of modern taxation management,tax service,an important link between tax authorities and taxpayers and payers,is an important step in realizing the reform of the tax management system and is also the focus of the tax authorities.The tax payment service of the grass-roots tax authorities keeps in touch with millions of taxpayers and payers,delivering the latest tax policy information,which is the key "last mile" to serve taxpayers and payers.The Grass-roots tax authorities have theoretical significance and practical values in encouraging and guiding taxpayers to pay taxes honesty and legality,navigating the healthy development of enterprises and exploring the tax-paying services of it.Based on extensive collections and references,this paper takes the Taxation Bureau of J County as an example to define the relevant concepts of tax service.Guided by those theories of the new public service,the customer relationship management and the tax compliance,it is concluded,through questionnaires and interview analysis,that currently the tax payment service of it has following problems.They are the improvement of the quality and efficiency of tax service,the deficient accuracy of the publicity of tax and fee policies and training and guidance,as well as the poor information technology and the low level of socialization in tax service.Aimed at these problems,there are drawbacks to be solved in the tax service: the insufficient awareness in its team,the imperfect mechanism,the absence of information construction and the immature socialization.Combined with the relevant theories,some measures should be taken from four aspects for the grass-roots tax authorities.They are strengthening its cognition,improving its mechanism,accelerating its information construction and promoting its socialization in the tax service.This article is aimed to provide useful references for the grass-roots tax authorities in optimizing its tax payment services.It helps to form a compliant tax collection relationship consciously and enhancing the sense of gain of taxpayers and payers by creating a good tax business environment,promoting the satisfaction of taxpayers and payers and effectively improving the compliance of taxpayers and payers with tax laws.