Research On The Problems And Countermeasures Of Tax Service In Jialing District Taxation Bureau Of Nanchong City

With socio-economic development,the New Public Service Theory with the core view of "service to citizens" has been introduced into China.China vigorously advocates building a "service-oriented government".Under such a background,the Central Government of China has simplified the administration and decentralized the power.The taxation department has carried out the reform on the collection and administration system,putting the taxation service in a more important position.Tax service is an indispensable and significant element in the routine work of taxation department.As the main service providers to taxpayers,local tax bureaus offer various tax services for the latter,including taxation propaganda,tax-related consultation,taxation services,and protection of taxpayers’ rights and so on.Local tax bureaus deal directly with taxpayers.Their service performance is a direct reflection of the quality of tax service.As a result,optimizing tax service is conducive to improve tax compliance and reducing collection and payment costs.In recent years,the Taxation Bureau of Jialing District,Nanchong City,as a local tax bureau,has also made a lot of efforts in tax services,such as taking personalized tax guidance services,publicizing tax knowledge through various channels,creating efficient communication platform for collection and payment,simplifying business procedures,and standardizing administrative law enforcement.All of these measures have achieved certain effects.However,there are still some taxpayers unsatisfied with the tax service.Therefore,this study takes the tax service of Jialing District Tax Bureau in Nanchong city as the research object.First,the concept of tax service and the New Public Service Theory are taken as the research basis.Through the design and implementation of tax service questionnaire,the status quo and existing problems of tax service of Jialing District Tax Bureau are understood and concluded.The causes of the tax service problems in Jialing District tax Bureau were discussed combined with the result of the tax service questionnaire.At the end of the paper,measures to optimize tax service were put forward to promote the buildup of harmonious tax collection-payment relationship within Nan Chong Jialing District,and improve the tax service quality and efficiency.Through the analysis of questionnaire data,it is found that there are five problems existing in the tax service of Jialing District Tax Bureau,such as weak tax service awareness,low level of information technology application,insufficiency of professional staff,low efficiency of taxation process,and imperfect tax service regulatory mechanism.First,the awareness of tax service is weak,which is mainly caused by misunderstanding of tax service by staff and failing to build up a well-functioned quality system.Second,the application level of informatization is not high,mainly due to the incomplete transformation of thinking mode of both sides.In addition,the poor effectiveness of information system training,the short of technical support and the lack of overall planning of informatization also play role.Third,the insufficiency of professionals is mainly caused by slow update of business knowledge structure and malfunctioned training system.Fourth,tax efficiency is low,because the tax process is designed unreasonably with inflexible service windows and complicated declaration forms.Fifth,the tax service regulatory mechanism is imperfect,mainly because of rigid assessment standards and unclear incentive mechanism.In view of the above problems and causes,some feasible improvement measures were put forward.First,it is important to establish the service awareness among officials,changing the passive service to the active service,strengthening the education of tax personnel’s service awareness,altering the shallow service to the deep service,and keeping the correct concept of collection and payment.The second is to improve the level of electronic tax information technology,strengthen the technical support,promote the popularity of self-service tax equipment,attract to talents,and improve the tax system function.Thirdly,Jialing District Tax Bureau should take measures to enhance the professional ability of tax officials,rationally coordinate human resources,and improve the professional training system and talent incentive system.Fourth,improve the taxation efficiency,improve the function of tax service hall,optimize the taxation process,clarify responsibilities of each position and promote the diversification of service channels.Fifth,improve the tax service management assessment mechanism,establish the tax service evaluation mechanism,and actively introduce third-party evaluation,so as to effectively use the evaluation results.Through this research,it is expected that feasible suggestions can be provided for the optimization of tax services in the taxation bureau of Jialing District,Nanchong City,and the improvement of tax compliance,which is conducive to build a harmonious relationship between tax collectors and tax payers,enhance the quality and efficiency of local tax services.