| Tax service is an important part of tax work,a bridge between tax authorities and taxpayers,an important way to improve taxpayers’ satisfaction and happiness,optimize the business environment,and an important means to reduce collection costs and improve tax compliance.In recent years,with the continuous development of society,the continuous advancement of science and technology,the continuous improvement of economic development level,and the more frequent interaction between tax collection,the precise requirements and intelligent trend of tax payment services have become an inevitable choice,and more needs and higher standards have been put forward for tax service research,fine services and precise policies.Turning tax payment services into management and turning them into taxes will provide the driving force and nuclear energy for tax collection work,and by improving the level of tax payment services,focusing on fine services,and driving the process reengineering of collection services,it can better play the role of foundation,pillar and guarantee.This article takes the D City Tax Bureau as an example,study the problems existing in the tax payment service of the tax department and optimize suggestions.This paper first introduces the research background of tax payment services,summarizes the relevant theories and research results of domestic and foreign tax services,and lays a solid theoretical foundation for further research on tax service in City D.Secondly,the current situation of tax payment services in City D is described in detail,including the number of management enterprises,staffing situation,the division of responsibilities between the tax service department and grassroots sub-bureaus,and the many tax service measures adopted to optimize the business environment this year,and the overall work of tax service work and related work measures in City D are analyzed in depth.Use questionnaires,interviews,etc.to investigate the tax payment services in City D by different subjects,such as tax authority staff,managers,taxpayers,legal persons of taxpayers,financial leaders,and natural person taxpayers.Based on the theory and theory of tax compliance,this paper takes the concept of"managing taxes by numbers" as the starting point,deeply understands the concept of tax service,and systematically sorts out the challenges and difficulties in the improvement of tax service on the basis of summarizing the practical experience of tax service in City D,and puts forward the next exploration direction from the aspects of concept implementation,accurate service,tax management with numbers,improvement of information level,and team building,so as to provide guidance for the tax service work in City D and provide reference for decision-making. |