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Strategy Study On Optimizing Tax Service Of Jiangxi Primary IRS In The New Period Shangli County As An Example

Posted on:2011-03-14Degree:MasterType:Thesis
Country:ChinaCandidate:H P RongFull Text:PDF
GTID:2189330332973989Subject:Public Management
Abstract/Summary:PDF Full Text Request
Optimizing Tax Service is the trend of modern tax administration, which is one necessary requirement to build a service-oriented government. In view of the content of building a service-oriented government, it is necessary to innovate government management, apply management to services and better serve the grass-roots level, enterprises and public services. In Western countries, tax is generally considered a means for citizens to buy expenditure of public services from the government As can be seen, the tax authorities as an important department of the government must undertake the task to provide public services. In recent years, various types of market players are having rising demands for tax services, which shows diverse and high-quality features. Therefore, we must examine tax services from the height of building a service-oriented government, re-adjust the role and function of our own and adapt to the trend of public administration and the needs of the situation to effectively optimize tax service. Meanwhile, tax service enbodies the definition of tax work---"accumulating wealth for the country, enforcing the law for the people", and it is an important way to build the socialist harmonious society and the primary task to build a modern tax administration.In this paper, relevant public management theories, field investigation and case analysis methods are used to analyze the current situation in Jiangxi's primary tax services system, and it sums up some exsisting problems of tax services and proposes concerning countermeasures. This articles is divided into seven chapters: the first chapter is an introduction; the second theoretical chapter is an overview of the tax service; the third chapter is the tax service assessment system in Jiangxi Province; the fourth chapter is the foreign tax service;the fifth chapter is the countermeasures of Jiangxi tax system to optimize Tax Service,which is the core of this article; Chapter VI is case study-Tax Service practice and exploration examples of the IRS to Shangli County;Chapter VII is the conclusion and outlook.This study focuses on strategy study on optimizing tax services of Jiangxi primary IRS in the new period. In this new period tax service has been optimized as an administrative act of tax authorities, and it is the need for building a service-oriented government and the inevitable requirement for the tax departments to adapt to the development of society. Theory of public finance, tax compliance theory, theory of new public management and such basic ones provide a theoretical basis for the research of optimizing tax services,and the experience of foreign tax services for the grassroots taxpayers provides a reference for primary IRS. IRS system of Jiangxi Province has made some achievements in the optimization process, but there are some problems.The author conducts a questionnaire survey among the grassroots tax system and a statistical analysis of questionnaires combined with practical work, and summarizes the current problems in Jiangxi tax service system,and the causes of the problems are analyzed. And from nine aspects the author proposes countermeasures to tax services optimization in primary tax service system:. The first is to establish a taxpayer-centric service philosophy. The second is to carry out the management system of quality standard tax service processes. The third is to strengthen tax advocacy and counseling, proposing operational tax counseling responses from enriching information broadcasting as well as carrying out classified information broadcasting and tax knowledge training;. The fourth is to safeguard the legitimate rights and interests of taxpayers. The fifth is to improve the tax service quality evaluation system.The sixth is to strengthen tax collection and information technology.The seventh is to deepen tax voluntary services.The eighth is to integrate various service resources.The nineth is to reduce the burden of grass-roots level. Finally, Taking the practice and exploration in tax services carried out by the IRS of Shangli County as studied cases, this article confirms the basic tax system and the feasibility of optimizing tax service measures, and according to the experience summed up by the IRS of Shangli County this article proposes suggestions for the optimization of tax servicesin primary tax service system...
Keywords/Search Tags:Service-oriented government, tax services, basic tax system
PDF Full Text Request
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