A Study On The Tax Administration Pattern Owing To The Service Oriented Government

Since the 1990s, Western governments have changed the public administration from the traditional "management" mode to the "citizen-centered" management system. In China, People-Oriented Service Concept has been turned into reality in the progress of executive management. For the first time our government wrote a report on the implementation of building a service type government, while the new public service ideas are changing the public administration mode of our government. In the tide of 'New Public Service', as an inseparable part of the government public administration, the tax reform is inevitable. Service-oriented tax authorities emerged in such a big tide of administrative reforms.The mode of tax collection and management is the special form of tax collection and management system, which runs throughout the whole progress of the tax liability produced and tax storage. It is the important component of revenue management. The scientific and efficient tax collection and management mode is significant to achieve the key objectives of the tax system, while it is also the only way to build the tax authorities. Tax collection and management mode changing along with the sources of revenue, the tax system, the level of information and the service concept, the current mode of collection and management operated more than 10 years, the single characteristic became a 'bottleneck' which constraining China's actual level of tax collection and management. Building a service-oriented government and service tax authorities under the overall environment is bound to be adjusted.Accordingly, this article attempts to get started from a service-oriented government philosophy, learning at home and abroad from tax collection and management services and advanced mode of thinking, China's current tax collection and management modes to analyze the research in the service tax authorities in constructing the ideal model of tax collection and management - that is, services -Collection and management modes, based on this, and then put forward to build a service-oriented mode of collection and management of specific measures. The full text is divided into four parts as follows:First, clarify the meaning and objectives of the study, see the relevant important documents at home and abroad, this paper described the basic concept of a few, specified in the study of ideas, methods, characteristics and shortcomings.Second, study on the theoretical basis for discussion, the main foreign tax collection and management and service models to analyze the characteristics of comparison, the countries from which summed up the characteristics of tax collection and management models, in the light of these patterns in contains the idea of people-oriented, quality measures.Third, on our country through the implementation of the collection and management of several models, a comprehensive analysis of the current mode of collection and management background and development characteristics of China's tax collection and management models that there is a major problem. To build a service-oriented collection and analysis of the current pattern of inadequate collection and management models.Fourth, propose building a service-oriented mode of collection and management of the four goals, seven principles, objectives and principles in accordance with the existing collection and management model put forward the idea of the design and made dozens of response measures.