| Tax payment service is an important part of public service provided by tax authorities to taxpayers.In recent years,in order to solve the asymmetric contradiction between the supply of tax service and the demand of taxpayers,tax authorities have comprehensively carried out the reform of tax collection and management system,which is an important measure to speed up the construction of service-oriented tax authorities,further promote the modernization of taxation,optimize the process of tax payment service,and facilitate the handling of basic taxpayers.It is the starting point and goal of the reform of collection and management system to solve the problems encountered by taxpayers in the process of tax payment,improve the quality and level of tax payment service,and truly satisfy taxpayers.In this paper,taishan Tax Bureau is selected as the research object,literature research method,case analysis method,empirical analysis method and other methods are adopted,combined with the results of the investigation of taxpayer satisfaction,and the following problems are analyzed in the tax payment services of Taishan Tax Bureau: Tax consulting services are not in place,the handling of tax-related matters is not convenient,tax information services are not in place,the ability of tax offices to handle taxes is not high enough.In view of the existing problems,in-depth analysis of their roots,the main reasons are: tax service consciousness is not strong,tax service function transformation is not in place,the design of tax process is not reasonable,information tax channels are not smooth,the evaluation mechanism is not perfect.From the perspective of new public service theory,based on the analysis of new public service theory,this paper fully draws on the experience and practice of tax payment service at home and abroad to find the gap in tax payment service work of Taishan Tax Bureau.Finally,it is concluded that the overall quality of the tax service team should be improved,the convenience of tax payment should be continuously improved,the way of tax handling should be expanded,and the relationship between tax collection and payment should be established,which provides theoretical reference for improving tax payment service. |