The Research Of Optimize Our Tax Service

Since the 20th century, with the rapid development of the globalization, information, the governments of government functions change gradually, from "almighty government" and "control type government" to "limited government" and "service-oriented government". "Better management, better service" has become the governments of reform and development for new target. Along with our country socialist legal system construction and the advancement of the transition of government function, the tax service gradually becomes an important work of the tax department. Strengthening the study of tax service, has become the tax authorities of an important issue.Improved and optimized tax service has very important practical significance to promote taxpayers tax compliance, improve the efficiency of tax collection, protect the lawful rights and interests of taxpayers, promote harmonious e-service "service-oriented government" construction. In recent years, the tax authorities at all levels in the tax service of beneficial exploration and practice, but due to a lack of system theory support and norms of behavior standard, compared with developed countries, tax service in China is still in the development stage. The tax service still exist many problems to be solved.This paper focuses on how to construct the demand oriented by taxpayers tax service system, combining the social contract theory, public finance theory and the theory of new public management, the in-depth study of the tax service concept and connotation. This paper analyzes current tax service gap and the reasons, and tries to pay tax system in Guangzhou to tax service satisfaction survey condition, the phenomenon of taxpayer to demand. In the deep analysis on the basis of the current tax service, perfect services for the new ideas for constructing service-type tax authority, and provide countermeasures and suggestions.