On Building Jiangxi Service Oriented Administration System Of Taxation

With the promulgation and implementation of the new Tax Administration Law, revenue service has become part of revenue work. To realize its principle as "to collect wealth for country's prosperity and implement laws for people' interest", as well as to protect the interests of taxpayers, improve the quality and efficiency lf tax collection and administration ,and optimize the economic development and investment environment , the taxman should change the train of thought ,setting up the Service-Oriented administration concept, forming the concept lf "to satisfy the taxpayers" ; at the same time ,they should regularize the tax collecting work and promote the transformation lf the revenue administration made from "administration-oriented revenue" to "service-oriented revenue". To the taxman, to establish a system of tax administration which is service-oriented will effectively enhance people's consciousness of paying tax and lower the cost during the revenue collecting work, which will achieve "low cost with high efficiency". Although in recent years, the taxman of different levels have carried out a number of useful research and practice in terms lf building a service-oriented tax administration system , they all lack a normative system standard , which resulting the unevenness in terms of the construction lf service philosophy, organization and institutes, the mode of duty, the operating mechanism and the information service level, etc . Involved in the tide of revenue service construction , Jiangxi local tax administration has brought forward a slogan of "three services" , targeting at serving the development lf local economy and society , serving the taxpayers and the grass-roots tax , aiming at "taxpayers' satisfaction " , and it has carried out a series of innovation in terms of revenue service administration . Compared with the current situation lf tax service and administration system in developed provinces and cities or foreign countries, Jiangxi local tax administration still has a long way to go .Consequently, it is lf great importance to propose constructing a service-oriented tax administration system on the basis of Jiangxi local tax administration structure which has just formed.The concept of "three services" advocating by Jiangxi local tax has already embedded in people's mind, and the corresponsive measures such as the regularization construction, construction of local tax culture, information collecting and administration, construction of handling service system , and feats administration , etc . are functioning steadily providing favourable material and idealistic bases for building the service-oriented tax administration system k and the, development of the new public administration theory and public financial theory has offered it the theoretical support; moreover, the advanced and mature tax administration system in advanced provinces and cities or even foreign countries has provided administration and technical experience for Jiangxi to learn in terms of the human resource disposition and information construction .This paper begins with defining the content of revenue and the service-oriented tax administration system , briny introducing the development history and tendency of tax administration service in developed countries ; the elaborates with emphasis the theoretical basis of building service-oriented tax administration system in Jiangxi and confirms the essential meaning of service-oriented administration system under the new public administration theory ; it then goes on analyzing the improvements and major existing problems of Jiangxi local tax administration system after adopting the "three services" ; at last , under the guide of the new public administration theory with lessons learning from the developed provinces and cities on even the foreign countries , combined with the existing problems in Jiangxi local tax , this paper exploit the idea of constructing service-oriented tax administration system in Jiangxi which emphasize on innovation of service concept and optimization of service manner that is the building of the cadres and the construction of information collection and administration.