Establishment And Improvement Of The Tax Service System Research

Tax Service is the tax authorities based on tax laws, administrative regulations, tax collection, management, inspection and implementation of tax laws and relief process, the services provided to the taxpayer matters and measures. Establish and improve tax service system, for maintaining the legitimate rights and interests of taxpayers, to promote integrity of the taxpayer shall pay taxes, building a harmonious tax has important and far-reaching significance.China's "Tax Collection and Administration" right tax services gives new meaning, the tax authorities must be defining functions and to readjustment must update tax service idea, the times developments, strive to construct Tax service Organization. Tax Service tax collection has become the world developing new strategies and major trends, tax service system in the concept of "tax according to law" the fundamental requirement, tax service quality determines the level of tax collection. However, the Tax Service in our country is still in the theoretical study of phase, characterized by a lack of systematic, not a scientific, rational comprehensive system model. Therefore, build a scientific and reasonable conditions of service for our tax collection and management system of our country's tax collection and management theory and practice of continuity, improvement and development. This is the article, title starting point for research.This article from the level of theoretical and empirical analysis, systematically how to establish and improve China's tax service system are discussed. Specifically: In this paper, the theme of the System of China's Tax Service, with taxpayers to center , one kind of different. from the present "with the tax authorities to center" type of control tax services and tax services for study place new public service theory perspective, the customer service concept, the new system under the framework of economic theory. Purpose is to learn through from these theories of universal significance of useful results, or the essence of taxes applied to my service system under study, to grasp the reality of our tax services, tax services in Western developed countries learn from the practice of the results, for improving our tax service system responses and suggestions. Luxi City, Yunnan Province, through a questionnaire survey of enterprises, further evidence of the operation of Tax Service to reduce costs and improve tax compliance of the positive effect of tax. To achieve the above purpose, text throughout the center on the "taxable service" in this research topic, from the "new public service, customer service concepts, new institutional economics" research perspective, through a "center for the taxpayers," the main line mainly follow the "theory - the reality of analysis- countermeasures (including system design, process reengineering, strategic task, performance evaluation)," The basic logic to start.