Research On Optimization Of Tax Service In Grass-roots Tax Department

With the accelerating speed of economic development and the continuous progress of social culture and institutional changes in China,the efforts made by China in promoting the construction of a "Service-oriented Government" have given new connotations to tax services,especially since the new century.It is not only the inevitable requirement for the development of today’s society,but also the eager expectations of taxpayers to continuously improve and promote the tax service changes.In this paper,we focus on the exploration and practice of tax service of WP City Taxation Bureau of State Administration of Taxation(referred to as in this paper)in recent years,including Smart Taxation,"one-household" tax payment service,and establishment of smart cloud management center,etc.We use ways of Literature Research,Questionnaires and Case Studies,theories of New public management theory,Public finance theory,and Tax compliance theory to analyze tax service.Based on the actual situation of WP City Taxation Bureau,personal work experience and relevant theoretical support,we put forward some targeted opinions and measures on how to further improve and perfect the taxation work of county-level taxation bureaus.The main measures include: improving tax services for taxpayers,enhancing the quality of grassroots tax practitioners,combining taxation with Party Building,vigorous cultivation of young tax cadres,capability upgrade of tax service capability,and consolidation of technological innovations.This paper deeply explains the problems existing in the tax service work as well as tax collection management of WP city tax bureau and proposes countermeasures to solve the problems from the advanced experiences of tax bureaus in Guangze County,Kunshan City and Pingdu City.This paper provides strong support for further improving the quality of tax service of the taxation department,reducing the cost of taxation,protecting the legitimate rights and interests of taxpayers and creating a good taxation environment.