| "To provide service for tax payment" is a new concept, which has been widely put into practice in the modern tax collection and administration by various countries all over the world. In 2001, the Law of the People's Republic of China concerning the Administration of Tax Collection was issued, which newly puts forward many articles to protect the legitimate rights and interests of taxpayers and to regulate the tax collection of the tax authorities. The Law intends to turn serving taxpayers from a professional ethic act into an administrative one. In addition, a taxation service office has been set up in the Section of the Administration of Tax Collection in The State Administration of Taxation. So, the concept "to provide service for tax payment" has already become one of the bases in the pattern of the administration of tax collection in our country.However, how to protect the legitimate rights and interests of taxpayers and how to realize the change of roles of the tax authorities from a taxation-law executor to a service provider for tax payment, these are all questions requiring immediate solutions. This paper first expounds the connotation of the concept of "to provide service for tax payment", then it tries to explore the typical problems and their causes existing both in the present administration of tax collection and in the service for taxpayers through analyzing a questionnaire survey of taxpayers requirements. Finally, by referring to the re-organization and reform with "to serve taxpayers" as its core by the Internal Revenue Service of the United States of America, and by referring to Virginia's practice of serving taxation, this paper makes a case study of the implementation so-called "3 A" tax collection service mode, which was tried in the administration of tax collection of Shi Men County in 2006 by its Local Tax Bureau, intending to offer some insights both for the promotion of the service for taxation and the improvement of the service system for taxation in our country. |
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