The Research Of Zhangjiajie’s Tax Service Pattern In The Context Of Service-oriented Government Construction

As China’s government agencies to continue to deepen reform,"service-orientedgovernment" concept and the concept of replacing the traditional control-orientedgovernment. The party’s17major reports clearly stated that"to speed up theadministrative system and the building of service-oriented government," the goal ofadministrative reform, marking the establishment of a "service-oriented government"will be the next target of China’s administrative reform options. With theservice-oriented government construction progresses, the administrative philosophy,administration of institutional mechanisms and administrative behavior is bound toprofound changes. Against this background, the tax department as an important functionof government departments, how to gradually establish and innovation andservice-oriented government suited to the tax service model, as we have before us amajor issue. Therefore, service-oriented government from the Perspective of NationalTax Department Tax service model innovation research has important theoretical valueand practical significance. In this paper, service-oriented government governanceperspective and the latest theories and foreign tax collection and research on the latesttheoretical and practical experience as a guide, the use of comparative studies, empiricalanalysis of research and systems analysis methods, combined with the author’s workexperience in order to Yongzhou Internal Revenue Service as a platform. Analysis of thestatus questions of China’s tax service model, there are major problems and the reasonsput forward innovative measures.In this paper，relevant Public management theories，field investigation and caseanalysis methods are used to analyze the current situation in Zhangjiajie’s Primary taxservices system，and it sums up some exsisting problems of tax services and proposesconcerning countermeasures. This articles is divided into seven chapters: the firstchapter is an introduction; the second theoretical chapter is an overview of the taxservice; the third chapter is the tax service assessment system in Zhangjiajie city; thefourth chapter is the foreign tax service: the fifth chapter is the countermeasures ofZhangjiajie tax system to optimize Tax Service，which is the core of this article: ChapterVl is case study–Tax Service Practice and exploration examples of the IRS toWulingyuan County: Chapter Vll is the conclusion and outlook.This study focuses on strategy study on optimizing tax services of zhangjiajiePrimary IRS in the new period. In this new period tax service has been optimized as anadministrative act of tax authorities，and it is the need for building a service-oriented government and the inevitable requirement for the tax departments to adapt to thedevelopment of society. Theory of Public finance，tax compliance theory， theory ofnew Public management and such basic ones provide a theoretical basis for the researchof optimizing tax services，and the experience of foreign tax services for the grassrootstaxpayers provides a reference for primary IRS. IRS system of Zhangjiajie city hasmade some achievements in the optimization Process，but there are some Problems. Theauthor conducts a questionnaire survey among the grassroots tax system and a statisticalanalysis of questionnaires combined with Practical work, and summarizes the currentProblems in Zhangjiajie tax service system, and the causes of the problems are analyzed.And from four aspects the author proposes countermeasures to tax services optimizationin primary tax service system. Finally，Taking the Practice and exploration in taxservices carried out by the IRS of Wulingyuan County as studied cases，this articleconfirms the basic tax system and the feasibility of optimizing tax service measures, andaccording to the experience summed up by the IRS of Wulingyuan County this articleproposes suggestions for the optimization of tax services in primary tax service system.