Study On Tax Service Of Internal Revenue Bureau

Taxpayer service is a key part of Chinese taxation modernization and reform, and a main part of Chinese governmental functions transformation. Since the concept of taxpayer service introduced into china in the late 90’s of last century, Chinese taxpayer service has developed with the market oriented economy and taxation legalization. Among the process, how to progress the basic level tax authorities’ taxpayer service is a key project. Because the change of Chinese economic environment and governmental functions, especially the taxation system reform, the author, refer the reform tendency of taxation system, made a survey about taxpayer service demand. Base on the analyses above, the author made a research on taxpayer service progress policy.In the first part of this topic, the author discuss the origin and the theory of taxpayer service, the definition of taxpayer service, and the practice of taxpayer service, the features of other country taxpayer service. In the second part, the author derived a analyzing framework, that list the subject, object and outside influential elements of taxpayer service, based on the policy analyze theory. The third part of the topic is a taxpayer demand survey analyses about Lianhu district internal revenue bureau, conclude that the current taxpayer service demand is focus on the regulation, operation flow,transaction,communication,right advocate of taxation, and the basic level internal revenue bureau needs to enhance their shortcomings of taxpayer service awareness, the communication effect, the pertinence of taxpayer service, the professional skill, the multiple taxation platform, and the measures of taxpayer advocate. In the last part, to solve these universal shortcomings above, the author gives some suggestions and measures from subject, object, and outside aspect on optimizing the basic level internal revenue bureau’s taxpayer service.