A Study On The Improvement Of Tax Service Ability Of Grassroots Tax Departments

With the progress of The Times and the development of the national governance system and governance ability,the public administration function of taxpayer management is becoming increasingly prominent in the tax work,while the service ability,as an important basis for building a service-oriented government,building service-oriented institutions and optimizing the tax business environment in the new era,plays an increasingly prominent role in the process of tax revenue organization by the tax department.The beneficial exploration since the institutional reform in 2018 has played a positive role in improving the ability of tax payment service.The academic circle’s attention to tax payment service also continues to rise,and the research on the status quo of tax payment service,problems in service and optimization methods of tax payment service is gradually deepened.However,the current academic research focuses on the discussion of tax service,and the attention on the tax service ability is still insufficient,especially the research on the tax service ability of grassroots tax departments is relatively scarce.At present,although the tax authorities have made a series of exploration on the improvement of tax payment service ability,in the actual tax work,faced with the reform of regulation and service,institutional consolidation,business environment optimization,tax reduction and fee reduction,tax refund delay,epidemic prevention and control,rural revitalization and other key tasks,there are still some problems in tax payment service ability.Therefore,it is of great significance to focus on the research on the tax service ability of the grass-roots tax department,seek the promotion path suitable for the actual grass-roots tax service ability,enrich the service practice for the people,optimize the tax structure,improve our grass-roots governance system,and realize the promotion role of tax revenue in the economic and social development.Taking the tax bureau of Q County of S Province as a case,the author adopts the methods of literature research,questionnaire survey,field interview and comparative research to empirically analyze the current situation of the tax service ability of grassroots tax departments,and gradually sums up the problems existing in the tax service ability of grassroots tax departments,which are mainly reflected in: Lack of innovation service ability,low informatization application ability,lack of data integration ability,poor department cooperation ability,tax professional ability is not fine.From the perspective of concept,technology,capital,function,team and so on,the reasons for the current problem of tax service ability are analyzed,including: dilution of purpose consciousness,backward hardware equipment,insufficient research and development costs,unsound service mechanism,uneven quality of talents,etc.Based on the empirical research and combined with the actual situation of the grassroots,the following suggestions are put forward: strengthen the service concept,boost the information construction,promote the smart tax,strengthen the system construction and strengthen the team construction.In order to promote self-innovation of grass-roots tax departments under the background of the new era,constantly improve the ability of tax service,and bring better tax handling experience for taxpayers.