The System Study Of Consummating Taxpayer Service In China

Taxpayer service originated in America in the 1950s.In recent years, Taxpayer service has become the new strategy and tendency for the development of modern administration of tax collection in the whole world. Flawless system of Taxpayer service can not only protect availably the rights of taxpayers, but also help to raise the quality and the efficiency of revenue collection. In china, taxpayer rights are short of adequate protection all along. With the implementation of the new Law of the People'Republic of China Concerning the Administration of Tax Collection, the importance of taxpayer service was highlighted, and it has become one of the significant content of the taxation system in the sense of law. The traditional style of taxpayer service hasn't been suitable for the need of the new conditions of the administration of tax collection any more. Therefore, it should be reintegrated in theory and it is necessary to establish and perfect the advanced taxpayer service system according to market economy. Based on the status quo of taxpayer service in our country, the thesis provides the measures of consummating the system of taxpayer service. The thesis consists of five parts.Part1 introduces briefly research background, review of research results and the contents of the thesis.Part2 sets forth systematically the theory of taxpayer service and concludes the definition, contents and components of it from the author's point of view, concerning the nature and general principles of taxation, taxpayer rights, and theories on public administration and economics.Part3 introduces international experiences in taxpayer service, and summarizes its role for reference and guidance to China's taxpayer service development.Part4 gives a review of the evolution of our country's taxpayer service practice and ideas about taxpayer service, analyses the status quo of taxpayer service in China on the basis of the practice by XinJiang Local Taxation Bureau, and points out the deficiencies in our practice.Part5 puts forward some measures to perfect taxpayer service system, directed by the general principles of taxpayer service in our country, in view of current conditions of taxpayer service in China, by referring and applying such modern business management techniques as client oriented technique, reengineering processes of administration of tax collection, model management technique, overall quality management technique, etc.