Research On The Optimization Of Tax Service

In recent years, the concept of tax service has been well known, but the development of tax service is not long, Americans first proposed the concept of tax service in the middle of twentieth Century., after a few decades of development, some developed countries take active measures to optimize the tax service, gradually constructed with higher levels of tax service system to enhance the image of the government, and promote the growth of tax revenue has played an indelible role. And the research on tax payment service in China is more than forty years later than the United States, the concept of tax service was formally proposed by the Chinese government in 1990s, through the continuous development, today our citizens began to pay attention and familiar with tax service,tax service level has been improved. But it's still far behind the needs of a modern tax, but also to meet the actual needs of taxpayers. Tax service throughout the whole story of the entire tax business, and effectively protect the legitimate rights and interests of the taxpayer, and constantly enrich the tax service methods and reasonable streamline the tax process, and strive to build a perfect mechanism, make great efforts to enhance service level, can be beneficial in both tax collectors and taxpayers in harmony, promote the continuous development of the business tax.Today's social and economic interactions and different, the resulting revenue service is becoming more and more complicated.How to provide high quality tax service for the tax department in the complex tax revenue is worthy of our consideration.. To do this we tax department must rising understanding of the tax service and changes the philosophy, enrich the service, broaden the service channel, create a good hardware and software environment, reduce the taxation cost, improve tax efficiency and tax compliance degree, to build a harmonious relationship between tax levy and payment.Based on the study through literature from two aspects:broad sense and narrow sense, defining the concept of tax service, and enumerating the characteristics and follow the principle of the nature of the tax service, this article main contents tax revenue, which introduces the publicity of taxation, tax consulting and tax service, etc, it summarized three kinds of theoretical basis about the theory of tax compliance, the new public management theory and Process reengineering theory related to tax payment service, and it also explained guiding significance of the three theories about tax service. From the perspective of the tax authorities on the tax service development course and the theoretical basis, adopting the combination of theoretical analysis and empirical analysis method, the author analyses the current situation of the tax service of our country, from the tax service consciousness, tax service system construction, tax service measures, controlling risks and improving the efficiency of services, tax cadres quality problem of tax service in our country were analyzed. Then the author take local taxation bureau of tax service work in Sunning City Sichuan Province for example, and detailed analyzes the problem about five aspects for the service concept, publicity of taxation, service mode, service efficiency, service channels. Through the analysis, the author take example by the basis of the tax service idea, system and service mode of the developed countries, combining the advanced experience on Shanghai, Shenzhen, Beijing and other Chinese cities. The article think the work of the tax service can use tax service idea, institutional, socialization, information, systematic investigation, diversification of publicity for reference. Some suggestions on optimizing the tax service are put forward.:First is to establish a more scientific tax service concept. Second is to further strengthen the tax publicity. Third is to further expand the function of online handling tax related matters. Fourth is to further improve the efficiency of the tax service. Fifth is to expand the channels of tax service. Finally put forward maintain measures of optimizing tax service, First is to improve the standardized tax service system, Second is to improve the quality of tax cadres, Third is to strengthen the supervision of diversified tax services.