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The Improvement Of Taxation Service

Posted on:2017-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:Z ChenFull Text:PDF
GTID:2279330503466679Subject:Taxation
Abstract/Summary:PDF Full Text Request
According to the development programs for the 12 thfiveyearplan, which was put forwarded by China’s State Administration of Taxation, a taxpayer-oriented taxation service system should be built before 2015.Taxation service is mutual between taxpayer and tax bureau, therefore it should be studied not only on its demand side but also on its supply side. Though the demand side is more crucial. This paper has further settled taxation service into information service, procedural service and environmental service. However the supply side determines the capacity of those services. For that reason, we should consider improving the allocation of our very limited resources, therefore the supply capacity.This study has applied questionnaire survey and interviews. And they can be cross referenced. This survey has handed out 500 questionnaires, and held 50 individual interviews with whom had finished the questionnaires, and another 3 with tax authorities.Having finished the analysis, I can claim that the follow points are mainly responsible for the unsatisfactory. Firstly, the lack of service standard. Secondly,lack of service awareness. Thirdly, the failure to allocate the service resources according to the demand.The solutions to improve the service quality are as following. Firstly, adopt service awareness. Secondly, build a applicable standard of services. Thirdly,sufficiently utilize the network technology. Fourthly, the cooperation between the national tax and the land tax. Fifthly, sufficient taxpayer’s personalized request.Sixthly, adopt an incentive mechanism...
Keywords/Search Tags:Taxation Service, Taxpayer’s Demand, Supply of Taxation Service, New Public Service Theory
PDF Full Text Request
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