Research On Tax Counseling Service Optimization Based On New Public Service Theory

Nowadays,China’s market economy is becoming mature,citizens’legal concept is gradually improving,and computer technology and information technology are being used more and more widely.These social changes have put forward new and higher requirements for Tax Service,it also provides the good environment influence and the condition safeguard for our country tax payment service promotion..The tax payment guidance service is an important link of the tax payment service,optimizing the tax payment guidance service is the inevitable request to improve the tax payment service level.This paper introduces the domestic tax counseling service from the macro-level from the bud,start to continue to improve and achieve some results of the process.Based on the theory of New Public Service,this paper analyzes the current situation of Tax Counseling Service of N City Tax Bureau from micro-level through empirical research,and finds out the existing problems,and combined with the new public service theory to dig into the causes of the problem.This paper analyzes the tax guidance service from the aspects of emphasizing that the government’s function is to serve rather than to take the helm,emphasizing people rather than productivity,that the government should serve citizens rather than customers,and pursuing public interests,at the same time,by using the advanced tax service management and technical experience at home and abroad for reference,this paper puts forward some thoughts and suggestions on the current tax guidance service status and perfecting strategies,with a view to optimizing the tax guidance service and indirectly improving the tax compliance.The article holds that in the course of Tax Guidance Service,the N tax bureau actively carries out online and offline propaganda guidance,broadens the channel of guidance,innovates the way of guidance and so on,these measures have achieved certain results.However,as far as the tax-paying counseling service is concerned,there are still some problems,such as the form of counseling is superficial,the content of counseling is too rough,the demands of small enterprises are ignored,and the effect and goal of counseling are obviously different,all these problems restrict the further development of tax-paying counseling service.On the basis of the guidance of the new public service theory and drawing on the advanced experience at home and abroad,in this paper,from the aspects of concept,system and Operability,the author puts forward to strengthen the concept of tax payment service,perfect the system of protecting the rights and interests of counseling,perfect the efficient operation system,upgrade the level of information technology,expand the socialized cooperation system,standardize the evaluation mechanism of counseling service,etc.,it is expected to be beneficial to the tax-paying counseling service in China,so as to further enhance the tax-paying service level,improve the tax-paying service ability and promote the tax administration in the tax-paying service modernization.