| The course of development of modern countries is the processes of turning into tax countries. As the taxpayer is national main creator of finance income, respect for the country’s financial effective supporter of taxpayer’s legal rights is actually in order to realize the sustainable development of the country’s finance, also reflects the respect from country to taxpayer. Accordingly, we think the state’s respects for the taxpayer and taxpayers provide good tax service is a state and government’s responsibility and obligation, is the important symbol of national economic and social management system gradually become perfect.As the reform of economic system and the perfection of the market economic system in China, and the influx of western emerging economy management theory and ideology, China officially proposed the tax service concept from 1993, after 10 years of development, especially in 2008 the state administration of taxation, the tax service company in China after the establishment of the tax service work has become the tax authorities at various levels actively transform tax collection and management concept, strengthening tax collection administration team self-construction, improving tax management personnel and important subject of comprehensive quality, and have achieved some initial success. But as China’s economic growth and expansion of the total amount of successive years, taxpayer group grow rapidly, and taxpayers, the basic property, organization structure, behavior characteristic gradually become pluralism, complicated, for tax service requirement also presents the differentiation, high-grade trends, service expectation gradually enhance, ever provided by the tax authorities of the time and space constraints of traditional tax service means cannot fundamentally meet taxpayer growing individual requirements. The advantage of using information technology to continuously expand tax service, improve the tax service quality and efficiency, and constantly improve the taxpayer’s compliance degrees, effectively reduce without intellectual taxes are not follow, guarantee the taxpayers’ lawful rights and interests, constructing harmonious publicans tax relations, and promote harmonious society construction is imperative.Chinese taxation management information from simply introduce computer to deeply and widely applied information technology, has made considerable progress, overcome traditional tax service means, but compared to advanced tax service of western developed countries means, Chinese tax information construction and tax service are still relatively backward, especially the current academic circles’study of combining information and tax service crossover is relatively scarce, the qualitative research for tax service, quantitative study is less, theoretical study, tax and the development of information actual organic combination of empirical studies are less, in the information environment tax service system construction is insufficient, there are many, therefore, it is necessary to contact the Chinese reality, draw lessons from western theoretical and practical experience, follow the principle of combining with taxation of information construction, and further as an opportunity, expand the tax service space, to construct the tax service system which meets the development of information to improve the tax service quality, harmonious and publicans relationship.The basic research thinking of this paper is "analyzes actuality-analyze problem-proposed measures", through standard analysis and logic analysis, using the main ideas of the new public service theory, BPR theory, performance appraisal theory, social theory of contract theory, study the theoretical basis of tax service, combining information theory and service theory under the condition of our information of tax information service, processing service, rights service do normative analysis, and according to the dialectical unification relations between the tax service and tax information, construct system framework which can optimize the tax service platform of informationFull text according to the logic system of pre-tax--tax--after-tax, two aspects from the traditional service mode, to service mode under the condition of information points tax information service, three levels from tax program services, to tax information services and tax rights service elaborates the tax service work in China totally and multidimensionally, the full text start from the theoretical definition of the concepts of tax information, tax service, tax information, the author analyzes the tax service which effectively solved the traditional tax service mode of faults information under the condition of tax information, but its itself also exist deficiencies and areas in need of improvement, and based on this, design the information condition of the tax service system, the concrete content is divided into seven parts, each progressing, structure compacting. The first part is "introduction". This chapter elaborated the background and significance of the topic, outlined the research situation and the research content from the aspects of the tax service and tax information at home and abroad, and introduces the research approach, the structure arrangement and main innovation and deficiency, etc.The second part is "the tax service introduction under conditions of information. No matter we start our academic research for any problems, firstly we must conclude and define research range of problems detailedly. This part narrates some basic concepts and contents of the tax service and tax information, made clear the tax service with the tax law enforcement, tax service and commercial service to distinct the discussion scope of afterwords and detailedly investigate tax service features under conditions of informationThe third part is "the core of tax service-information service". Based on the analysis of information asymmetry theory, make clear the tax information service purpose is to reduce the taxpayer of information asymmetry, improve tax compliance degrees. under conditions of information the tax information service effectively resolve the traditional mode of the existing tax information service is not obvious, the pertinence long-effect mechanism construction lag issues, but in fact there are tax information service evaluation index lack is insufficient, this chapter detailedly introduct and analysis incomplete reasons of tax information service under conditions of informationThe fourth part is "acting point of tax service-program service". Based on the analysis of process reengineering make clear the purpose of tax program service is to reduce the bilateral respective tax cost by the reforging of the existing process of tax collection and management. under conditions of information tax program service effectively resolve the traditional mode tax program service exists of declare means single, payment program complicated and low productivity issues, but in fact BPR itself is not complete, information resource integration is bad, the overall service level, which reflects the inadequacy, this chapter introduced in detail of these, and analyzes reasons why tax program service under conditions of information is not perfect is because by the influence of traditional ideas, the understanding of process reengineering is superficial, we need subversive reconstruction from deep of flow.The fifth part is "perfection of tax service-rights service". Based on the analysis of social exchange theory make clear the aim of tax rights service is to realize social exchange and constructing harmonious publicans’relationship. Information service platform under the condition of tax rights effectively solved the traditional mode of the existing tax rights service platform taxpayers’ rights, rights protection effect way enough unobstructed defects such as insufficient ideal, but in fact updating website is slower, taxpayer business secrets easily infringe through technical way of passing upon taxpayers rights problems, this chapter introduced those in detail, and analyzes the information service platform for tax rights under the condition of incomplete because of the work of taxation personnel’s quality couldn’t keep up with the pace of information development, we need to resort to performance management means incentive tax staffs learning new technology learn new skills power.The sixth part is "reference and compare of the international experience ". This part summarizes advanced experience of the developed countries in tax information services, tax program services, tax rights services, analyzed the Chinese in tax service aspect under conditions of information and the existing differences and future direction diligently.The seventh part is "optimizing Chinese tax service policy proposals." This chapter aim at front chapters analysis of the inadequacy of the reasons of tax information services, tax program services, tax rights services under conditions of information on the basis of concluding and learning international advanced experience, this paper put forward concrete suggestions of optimizing tax service work under conditions of information, which include perfecting the legal system of information of tax service, attaching importance to human resources in the importance of information of tax service, reconstruction information condition of tax program service process, regulating tax service information system performance evaluation, etc.In this paper the main innovation point is:the research Angle of fusion and system design innovation. At present in China the study of tax service problems under conditions of information of is less systemic, relevant research focuses on tax information or tax service of research, this article will combine three aspects of unilateral information theory, the tax service theory and the tax service work practice, try from management, psychology, public administration multidimensional perspective of tax service to perform theoretical analysis, take more advanced concepts, such as management restructuring and performance appraisal into the paper studies, comprehensively analysis tax service system problem under conditions of information environment.Meanwhile, the existing research provides most of performance evaluation is concerned for tax service system, comparatively broad, the paper in full possession, arrangement and analyzing, summarizing literatures material, on the basis of the constructed specifically for information tax service platform of performance appraisal system, in the design of such a system with a similar study compared more concrete, more practical.The insufficient of this article lies in that, by the constraints of time and resource which can be obtained, the validity and reliability of the empirical research of tax service is hard to guarantee, the author just adopted a normative analysis method and stress to the general qualitative analysis, to empirical I will make further efforts in future to more empirical analysis in order to compensate for the shortage of this article. |
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