A Study Of Taxation Services From The Perspective Of The Needs Of The Taxpayers

Construction of tax service system for and pursuit to the taxpayers'needs is an inherent requirement of market economy, inevitable demand of building the service-oriented government, harmonious tax requirement of the times as well as the urgent necessity to the broad taxpayers. Tax authorities at the county level are facing directly to the taxpayers for whom they undertake the 90% services. How to meet the taxpayers'needs in order to change the philosophy of service and construct the tax service system for and pursuit to the taxpayer's needs is an important subject which should be researched and implemented by the tax authorities at the county level.Beginning from the definition of relevant concept and classification of the taxpayers' needs and using the new public service theory, customer theory, tax compliance theory and the Maslow's hierarchy theory of needs, the needs of the taxpayers can be categorized into four levels according to spirit, substance, law and development. Taking Tengzhou for example, according to practical investigation, literature research and case study, etc. the service satisfaction degrees of taxation are found as follows:the taxpayers of Tengzhou have high satisfaction degree in respect of civilization degree of tax collection and management as well as the honest construction of tax authorities which respectively achieve 96:3% and 95.28%; the satisfaction degree concerning the public of tax policy, enforcement justice of tax law and the efficiency of tax collection and management is low and the degrees are 92.22%,92.59% and 92.36%。As to the needs of tax service:the needs of tax service of taxpayers in Tengzhou are changing from respect in spirit level to efficiency in substance level. Their needs in the level of law (legal rights are protected) and development (policy needs) are also very strong. It is found that, concerning the needs of the four level, the tax authorities at county level represented by Tengzhou have specific problems in the tax service as follows:at the spirit level, the philosophy of tax service is not implemented adequately so that the need of respect can not be satisfied by the taxpayers; at substance level, the tax service is not effective enough so that the need of efficiency can not be satisfied by the taxpayers; at law level, the legal construction of tax service is not perfect so that the need of law can not be satisfied by the taxpayers; at development level, the policy for helping the taxpayers is inadequate so that the need of development can not be satisfied by the taxpayers. The prime reasons of the questions above include:the philosophy of "equal legal status to both tax collector and tax payer" is not truly implemented; level of tax informatization are not adapted to the needs of tax service; tax service is inconsistent with tax management according to law; the short-term needs of taxpayers are emphasized rather than their long-term development, etc. Aiming at questions above, the realistic action is to construct the service system according to the reasonable needs of the taxpayers, basing on the thoughtful service, relying on the informationalized technology, aiming at promoting the development of economy and ensuring of taxation according to law, scientific management, team construction, which means:be equal and respect to meet the spiritual need of the taxpayers; be efficiency and convenient to meet the material need of the taxpayers;be legal and fair to meet the legal need of the taxpayers; be policy communicated to meet the developmental need of the taxpayer.