Study On Administration Mode Of Service Type Tax

Tax as the main body of national finance income part, determines the mode of tax collection and administration of the national tax collection and management level to a great extent, and reflects a country's tax service quality and level of legal system. With the popular concept of service type government, our tax collection and how to realize from "control" to "service", really establish "imminent to the taxpayer as the center" of the tax service concept. Reasonable tax collection and administration mode can effectively reduce the cost of tax collection, and improve the ability of administration of tax collection. The western developed countries have formed the "service first, the modern model of tax collection and management law enforcement as the base”.In recent years, with the development of our socialist market economy, our country's democracy and legal system and economic construction has made great progress. Three times after the model of tax collection and management reform, China established "to the tax declaration and optimizing the service as the foundation, the current tax collection and administration mode based on computer, strengthen the management for the purpose of". However, the current tax collection and management mode of our country still has some problems, such as the tax authorities, tax service concept of fuzzy single function, the tax source management is relatively backward, the modern information technology is not fully utilized, the problem of tax agency develops slowly, these problems have become the bottleneck that hinders the development of our country's tax collection and management". Therefore, China is in urgent need of new tax collection and management mode construction and economic development of the. Our country should serve tax administration pattern to establish service taxpayer oriented, strengthening tax source management, improve the legal system of tax services,tax services intermediary of a sound system.