Research On Tax Service Based On New Public Management Theory

In building a service-oriented government, under the background of building a harmonious society, harmonious and publicans relations, has been the main stream of the development of economy. It is also our country tax work for tax stage will road of modern civilization. "Service of scientific development and constructing harmonious tax" is the theme of the national tax work in the new period, optimize the tax service is one of the important measures to carry out the theme. In 1993, the state administration of taxation for the first time put forward the tax service concept of "centering on the taxpayers". Since then, our country has experienced from the work of tax collection and administration "controls" to "service" the transformation. But in the process of the transformation of a few years, with the taxpayers’ legal awareness and legal awareness, the requirement of the tax service work in the new period, compared with the taxpayers’ needs and expectations, our current tax service methods, type, depth and breadth, and the larger gap, we are going to do step innovation tax service way, strengthening the concept of tax payment service, optimize the tax service system construction.Based on the perspective of new public management theory to analyze the taxpayer satisfaction survey in the problems of kunming city national tax system tax services, and in the new public management theory to seek the method to solve the problem. The theory of new public management and kunming city national tax taxpayer satisfaction investigation together, in 2014, the state administration of taxation to entrust a third party, the national bureau of statistics of kunming irs tax service satisfaction survey data as the foundation, at the same time combined with the 12366 hotline that reflects a problem at ordinary times, adopts the combination of theoretical analysis and empirical analysis, literature analysis, investigation research and comparative analysis method of combining the kunming national tax tax service work deeply analyzes detailed current situation and existing problems. Including tax service work deeply analyzes detailed current situation and existing problems, and the tax law shall be, online tax service, publicity, the tax matters consultation, socialization of tax services, tax performance evaluation system, etc. On the basis of learning useful experiences from abroad, kunming purposeful proposed to improve the national tax service work opinions and Suggestions. Mainly includes the concept and measures. Tax service concept aspect mainly: Sets up the taxpayers’ based on the needs of tax service concept. Change only pay attention to the working concept of tax revenue task assessment. Introducing the entrepreneurial spirit, create a personalized tax service concept. Measures of improvement as follows: Specification tax service standard, improve tax service content standardization. Increase the degree of informationization of tax service means. Tax on different taxpayers to carry out diversified service. On the basis of the "3 E". To strengthen the tax service performance evaluation. To ensure the tax service security system. Strengthen the department cooperation, improve the system of tax service socialization. Writing for the purpose of this article is to guide practice, is the hope of kunming irs tax service work of optimization and improvement.