Research On Equalizing Basic Taxation Service Of China

Along with economic development in our country, China has stepped into the era of pursuing equalizing basic taxation services, and theory and practice of taxation service must be endowed with new times characteristics and requirements. Only realizing the equalizing basic taxation service, taxation service has the objective basis and practical significance for its science, institutionalization and standardization in China. Studing the connotation, present situation and countermeasures of the equalizing basic taxation service that has great realistic significance and will has perfected relevant theory for China. This paper firstly focus on the connotation of China's basic taxation service:expounding the judgment standard of attributes of taxation service; putting forward the definition of basic tax service and nonbasic taxation services and their supply difference; locating the equalizing basic taxation service. In addition, the paper also expounds objective necessity of taxation service developing to equalizing basic taxation services in our country. The next is analyzing the practice foundation of the paper, mainly to summarize three aspects of the equalizing basic taxation services such as achievements, problems and causes. After summarizing the excellent experience of foreign taxation service, the paper presents the enlightenment of the institutionalization, information and public welfare to realizing the equalizing basic taxation service of China. At last, the paper proposes the optimization path for realizing the equalizing basic taxation service:clearing the boundary of basic taxation service and nonbasic taxation services; improving the legalization; establishing the organization system of taxation service; constructing professional information technology and the standardization; perfecting the personnel teams of taxation service.