Optimization Of Exporation About The Chinese Tax Service

Introduction of Modern Tax Service originated in the 20th century, the United States 50 years. Of the 20th century from 80 to 90 years. many foreign countries have begun to adapt to tax people, to respect the rights of taxpayers, to develop a "charter of taxpayers," issued the "Declaration on the Rights of taxpayers," made public "for taxpayer service" slogan, set off tax services boom. In recent years, has presented a number of tax services, the development of new developments and new trends.For its part, the modern tax services, from concept to now, only a few decades, especially the tax authorities as a government public services, established as the purpose and concept of taxpayer services, also is a few years ago. In the party's 10 Sixth Plenary Session of the spirit of building a socialist harmonious society under the guidance of the State Administration of Taxation proposed "tax credit according to the law and build a harmonious society" theme of the New Tax, tax authorities at all levels have a positive change in revenue collection and management philosophy, the tax authorities to tax self-construction services as an important issue. October 2005, the State Administration of Taxation issued a "tax service specification (Trial)", and this is the first tax on the formal specification document service. Although the idea of the tax service time is short, but growing fast, especially in recent years, in the guidance of scientific concept of development, the promotion of service-oriented government, China's tax authority at to establish the "taxpayer-centric," the basic idea and actively promote tax services, tax services continue to improve the system, creating a new situation of China's Tax Service. In 2008, the State Administration of Taxation Division Tax Service was formally established, it is the history of our tax services, an important milestone event. As the provincial, municipal and county taxation authorities in accordance Administration requirements, continued to establish tax service organization, from top to bottom to form a China service specification for the taxpayer organization, can be expected in the next few years, our tax services, regardless of theoretical research or practice and exploration, will usher in the bright spring.Tax under this article from a scientific theory, proposed by the tax authorities have two main functions-"service function" and "management functions", this will be revenue management activities into two series:Series of Tax Service and Tax Administration Law Enforcement Series. This paper devoted to management activities in China's tax revenue service issues, and learn the advanced experience and effective practices in tax administration, tax service system in China Construction of the basic ideas and proposals.This paper is structured as follows:PartⅠ:Theoretical Basis of Tax Service. That is the essence of taxes the government the cost of public goods or services compensation. Meet public needs, members of society to provide public goods or services are the fundamental functions of government. The tax authorities of the Government's public sector shall be the provision of public services tax services, tax services are the fundamental functions of the tax authorities. PartⅡ:Tax Services and Tax Compliance. Tax services to discuss the concept of the taxpayer's tax, tax knowledge and tax system, tax management, influence, and thus strengthen the role of tax compliance. PartⅢ:Tax Service's basic content. Tax services were introduced in three areas-tax information services, tax services program, the general content of the interests of taxpayers services. PartⅣ:Tax Services of Current Problems. PartⅤ:Building Tax Service System's basic ideas and suggestions. By comparing the organizational structure of tax administration, in accordance with the tax authorities of the two main functions "service function" and "management functions", the specific tax administration proposed organizational structure of the ideal vision. And tax services for our current problems, make appropriate recommendations for improvement.