The Research Of Tax Paying Service System Based On Demand Taxpayers

With the rapid development of the new technology revolution,which represents the large usage of information technology,and the fast advancing of the economic globalization,governments have carried out related administerial reforms in order to fit this situation.Government functions have turned from managed government to service government.There are significant changes in tax collection system under this circumstance.For example,taxpayers are strenghtening the awareness of rights,asking tax authorities provide much more qualified,effective and human services.Tax services have become the focus of scholars, government officials and the media.Optimizing tax paying service is of great importance to national tax collection.It's the inevitable demand to implement Scientific Concept of Development and to build Harmonious society.Only by improving and optimizing tax paying service,promoting the harmoness of tax collection relationship, seteing a social image of Tax department,taxes could play a functional role of raising revenue ,regulating economy and allocation,servicing scientific development.Tax collection service is one of the core businesses of tax department.It runs through the entire process of tax collection. The two comple each other and are indispensable.Improving and optimizing tax collection service has an effective infection in guiding and promoting taxpayers voluntarily compliance with tax law, to achieve the steady growth of tax revenue.Optimizing tax service is the important manifestation of government function transformation.The law practice and service level of Tax department relate to the image of party and government,It plays an important role in building service government and improving the government's public service system.Optimizing Tax paying service is the specific expression of practising service the people wholeheartedly.It's a important measure in building service government.It has become the general choice and common trend for every country in harmonizing relations between tax collectors and taxpayers and improving the tax administrations.And it also becomes the times' theme.Under the new situation,expanding the space of our tax services,mining service potential are of great urgency.Although tax department brings forward many service measure,tax officials' idea has major change ,taxpayers do not clearly feel the cozy service.In my opinion, the idea of managing rather than service still not change.We do not position accurately on tax service.It also refer to the matter that the growing taxpayers' demand doesn't coincide with the quantity and quality of service the tax department supplied.This article starts with tax service, clarifing its concept,character and the difference between related concept and the basic demand of current work.Then I academically investigate the tax service with the help of new public management theory and new public service theory. Afterwards,I take Changzhou national taxation bureau for an example, using empirical analysis,finding out the problems exist in Changzhou tax collection service.For instance,slow law-based tax service leads to the service lacking of a unitive and organizational leader.The missing value of tax collection service reflects on low satisfaction.The way for taxpayers to maintain their rights is single.Information-based tax collection still doesn't enjoy popular support and its evaluating system is dropping behind.At last,I give some suggestions and measures to build demand-oriented tax service,which drawing lessons from home and abroad.The tax department should continue to build the legal tax service system,enhancing the service awareness of tax department and promoting information-based tax.We should also indeed protect the legitimate rights and interests of taxpayers and should establish a scientific evaluation system of tax collection service.