Strategic Research For Optimizing Taxation Services In Our Country

As it has been decided to reform the government administrative system to be of public service orientation, revenue management concepts have turned from being traditional management-oriented to being contemporary service-oriented, thus there is a hot discussion about how to optimizing tax service in the current theorists and the tax department at all levels.It is committed that the content of tax service has become more abundant, and the way of service of that diversified due to the years' development, however, there are still serious of problems in practice. For example, we do not position accurately on the tax service, that is to say, the idea of managing rather than service still not change, which fails to satisfy the actual need of those tax payers, and problems still exit in the respect of tax service concept, service methods, service levels and service mechanism. So, how to improve the tax service system is of great significance in our society, on which this paper is based.Tax payers are the object of tax service, so it's properly to find out the various factors that affect the operation of tax service by the way of analyzing the need of tax payers for tax service in detail. The concept of this paper contains three parts. It starts with tax service, elaborating the understanding of the public towards tax service and clarifying its content and principles. Afterwards, this article investigate the basic theory of offering tax service with the help of public finance theory and the new public service theory and analyzing the factors that affect the public service. In the second part of this paper, this paper take Shaoguan city for example, making a sophisticated survey on the situation of its tax service by using empirical analysis. In this part, hedonic theory was used to investigate the levels of the demand towards tax service, and at the same time, this paper make a research on the current situation of tax service in Shaoguan city and as well as the key factors that contribute to the result. In the third part, this article put forward several strategies in order to optimize the development of tax service in our country according to the results of the survey above.