Research On The Difficulties And Countermeasures Of Implementing "Refined Services" In Taxation In X City

The issuance of the《Opinions on Further Deepening the Reform of Tax Collection and Management 》 marks the third major transformation period of tax collection and management in China,which has milestone significance in the history of tax development in China.It clarifies the guiding ideology,working principles,main goals,and main content of the reform.It is an important institutional arrangement for the third reform of tax collection and management,and a major public opinion project.Regarding the deployment and arrangement of implementing the《Opinions》,the Tax Service Department of the State Administration of Taxation has always adhered to the development concept of putting taxpayers as the center,focusing on the needs of taxpayers,deepening the promotion of refined services,researching specific implementation measures,and focusing on building a new system of high-quality,efficient,and intelligent modern tax and fee services.In terms of the current situation,there is still a slight gap between the implementation of "refined services" by X City Taxation Bureau and the expected target effect of the General Administration and Provincial Bureau,and it is not yet in line with the actual needs of local taxpayers.This article summarizes the implementation measures of "refined services" that meet the needs of taxpayers in small and medium-sized cities by studying the problems and corresponding countermeasures of "refined services" throughout the city,in order to better serve taxpayers and continuously enhance their sense of gain and happiness.This article reviews relevant literature on tax services and cites the research status of tax services in the three dimensions of "refinement","personalization",and "intelligence" at home and abroad.Based on the customer oriented theory of government departments,tax compliance theory,and process reengineering theory,it first introduces the overview of tax services provided by X City Tax Bureau from three aspects: the supply subject,service object,and service authority of the tax service system.And from the three dimensions of "refinement","personalization",and "intelligence",the implementation of "refined services" by X City Taxation Bureau was described,laying the foundation for further in-depth analysis of the problems in the implementation process of "refine services" by X City Taxation Bureau.Using the questionnaire survey method,a certain number of survey questionnaires were distributed to individual businesses and corporate taxpayers who have had direct contact with local tax bureaus and received corresponding services in the past year within X city.The current needs of local taxpayers and feedback on existing services were collected and summarized,and it was analyzed that the main problem in the implementation of X city’s "refined services" was the poor offline tax processing process Lack of personalized service products and poor online tax experience.Based on the specific situation of X city,this study investigates the causes of the above problems.Finally,effective strategies and suggestions are proposed to improve the quality and efficiency of X city’s implementation of "refined services" from four aspects: smooth offline tax processing,supply of personalized service products,diversified optimization of information construction,and improvement of tax.