Study Of Building The "Service Type Taxation Administration System"

The taxation department conducts the government section of the national public finance revenues. It must proceed with working talent to examine afresh to oneself the role and take into the adjustment. It adjusts the development trend of the public administration to keep up with the ages. We should work hard to build the "service model taxation administration".1. Lead into The "service type taxation administration" principleIn modern society, neither a business nor a citizen deals with revenue from taxation constantly. Government itself does not create wealth, but meantime they have the very big expense, which make taxation necessary. The taxpayers pay the taxation and then he deserves the homologous service.The benevolent see benevolence and the wise see wisdom; different people have different views about taxation and economy. As for China, who places in the stage of entry-level in socialism. The function of the revenue from taxation on the one hand is to make stronger the current economic system; on the other hand, its purpose is to promote the productivity and to develop the revenue from taxation in completely developments middle-class family society.The new public management evolved in the British, which summarizes five characteristics. It also has the very important enlighten to the contemporary China. To set up the "service model taxation administration system" is also a request to adjust the ages.The core of the public management and the innate character is a service type government. This way of thinking is already accepted by more and more the nations.《The decision of Central organizations of the Party about some problems of improving socialism market economy system》of the 3rd session of 16th CPC National Congress, which leads into the international concept of "public management". This is an important breakthrough. To establish "service model taxation administration system" matches with our party. Our government is the people's government, so that our administration target should be associated with the satisfaction of the people.In modern society, the principle of the public administration the first is legal system. In modern public administration, legal system principle is to do by law. It is also a request of modern public administration. In taxation administration system, the taxation administration represents the governments, which have the authority. Tax collectors must fulfill their administration by law. They must not have any random. Secondly, principle is a service principle. They serve the people whole-heartedly. The third is an efficiency principle. An efficient government system means that the government values the horary value. They simplify the otiose management to handle affairs the procedure, and they dissolve excessive integrates to manage the process. The forth is a duty principle. They carry the political duty, law duty, administration duty and the ethics duty.2. Build the "service type taxation administration system" is an inevitable choice "Service type taxation administration system" brings a total change. The original taxation system does not believe that taxpayer can pay taxation by law so that each measure was complicated and inefficient. If the tax system believes that the taxpayer can pay taxation by law, we can establish the simple measure and provide the necessity serve. They will be beneficial to improve tax management quantity and efficiency.During Planned economy ages, the behavioral characteristic of the taxation administration management are commanding administration, human relationship administration, experience administration and many parts administration. The next taxation administration, which involves new characteristics in the market economy term of administration is different from the old one. We put forward the basic content of the "service type taxation administration system".3. Build "service type taxation administration system"According to the modern administrative principle, taxation by law is the base of building...