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Study On Taxation Service In The Process Of Taxation Modernization

Posted on:2017-03-28Degree:MasterType:Thesis
Country:ChinaCandidate:X Y YuFull Text:PDF
GTID:2279330488963068Subject:Public administration
Abstract/Summary:PDF Full Text Request
With the development of social economy, civil taxpaying consciousness is growing. Taxpayer service has become one of the hot issues among all the government services. The quality of the taxpayer services has a close relationship with national revenue and taxation cost, therefore, how to enhance the quality and effective of the taxpayer service is meaningful for reducing taxation cost and enhancing the compliance of taxpayer, especially during the current social background which represented by information technology.Taxpayer service refers to the tax authorities provide the services during the process of tax revenue collection, administration, check and the implementation of tax law relief, based on the law and administrative regulation. Taxpayer service is related to all steps of tax-related matters, while for taxpayer, not all of them are familiar with taxrelated matters. It is necessary to provide taxpayer services for the taxpayers, and to help them fulfill their tax obligation and avoid tax risks.For taxation departments, providing taxpayer services is an effective way to gain a deep understanding about tax-related matters, and reduce the stress and management cost. For the agency represented by the tax accountant agent, providing taxpayer is one of the most important businesses. The agency as a third party can be more objective to provide a series of services, including assessment and planning, and help to reduce the whole tax management cost of the society.Providing taxpayer services is not only the basic requirement of the tax administration of the People’s Republic of China, but also the essential way to reduce tax contradiction and establish harmonious tax revenue system. Even the taxpayers can get taxpayer services from different parties, they still rely on taxation departments to get what they want, and this is why taxation department should provide better quality and more convenient services.This article adopts methods like literature research and comparative analysis, to study taxpayer service problems during tax modernization process. It starts by defining relevant concepts of tax modernization and taxpayer service. Based on that, this article then proceeds on discussing the connotation of taxpayer service during tax modernization process, the impacts of tax modernization on taxpayer service, and they theoretical basis of taxpayer service. To combine the theory with reality, this article also explores the status quo of local taxpayer service in Suzhou Industrial Park District, and provides some key insights for improvement. By introducing advanced experiences in overseas taxpayer service, this article borrows some ideas on upgrading domestic taxpayer service. It concludes by offering suggestions to optimize taxpayer service.To meet the objective of taxpayer service modernization, this article proposes practical advices and suggestions on improving taxpayer service, which also follows current taxpayer service development trends. On balance, it is essential to learn the importance of taxpayer service, extinguished from tax enforcement, and do not cross the line. It is crucial to identify taxpayers’ demands and problems from big data so as to provide taxpayer service accordingly. And it is required to utilize information technology to enrich taxpayer service channels and simplify process.
Keywords/Search Tags:Taxation, Taxation Service, Modernization
PDF Full Text Request
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