Study The Construction Of The Service Tax Authorities Of The Land Tax System In Shaanxi Province

Building a service-oriented government is the 17th National Congress's strategic goals and work requirements. As a government department, the tax authorities are confronting new challenges under this new situation, such as how to serve the economy and the community effectively, how to build the service-oriented tax authorities. These concerns are becoming the top priorities that must be considered seriously by tax authorities of all levels. Based on novel management theories and advanced service concepts, this paper points out that there are problems in the current Shaanxi province tax administration system, such as the shortage of service concepts, service measures, and the lack of high quality service, etc. It is indicated that to build a service-oriented tax administration system, tax authorities have to improve their working concepts and methods. Specifically, it is needed to establish the fairness in principle, make sure the main position of taxpayers, and build equal relationships between taxpayers and tax authorities. What's more, a new kind of tax administration relationships is also in demand. By this relationship, tax authorities provide taxpayers with high-quality, efficient and convenient services; taxpayers make tax credit more consciously and actively, leading to the degree of tax compliance improved and the effectiveness of taxing realized. Based on working experiences in tax authorities, the author proposes that the tax administration reform in Shaanxi province should be oriented towards the development of service-oriented tax administration system. In addition, some practical suggestions are also given in this paper.