Research On The Tax Service Of J New District Of D City From The Perspective Of New Public Service Theory

In recent years, under the influence of the new public service theory, building a service-oriented government has become the important goal of our country. Building a service-oriented government need to be made from basic level, while the tax authority as an important functional departments of the government has great changes.The relationship between tax authorities and taxpayers also changed, and taxpayers more and more emphasize their own rights, with right consciousness and legal concept enhanced. The inequality taxation relationship of taxpayers and tax authorities has developed towards the equality relations, which affirm the taxpayer’s host status.Based on mainly tax service content, meaning and international tax service experience, this article studies national tax system of J new district of D city. J new district as a new area, set up lately, national tax bureau of J new district founded 20 years, during which comply with the national policy, has obtained certain achievements on the tax service construction.But in many ways still it cannot achieve the demand of the taxpayer, also cannot achieve the goal of national construction tax service. Based on discusses about the existing problems in the tax collection process, pointing out the real cause of these problems, guided by the new public service theory, analyze the defects and deficiencies.Combining theoretical guidance of the new public service theory and the experience of western developed countries, the author put forward a series of solutions regarding the tax management problems of J new district.The article has four parts:The first part is about the definition of the concept and theory summarized. Firstly introduce the background put forward by the tax service and tax service concept; Secondly expound the main ideas of the new public service theory.Problem in the second part is about tax service of J new district.It shows problems arising from the taxable services of J new district, mainly include that the tax officials law enforcement high-profile phenomenon still exists, the degree of standardization of tax service content, tax services means information level is not high enough, supervision and evaluation mechanism is too single.The third part is about the analysis of the causes of problems. In the perspective of new public service theory, mainly include the tax concept not fully converted to service, ignoring public interest orientation, low tax officials responsibility consciousness execution, in supervision system lack of democratic participation, not taking the "human" factor.The fourth part puts forward the countermeasures to solve the problem. Mainly including that strengthen the construction of a service-oriented tax authorities concept, build up the value objective of public benefit and social benefit, strengthen the responsibility consciousness of tax personnel, improve democratic participation and supervision mechanism, emphasis on "human" factor in the tax service.