Study On The Tax Inspeetion Service System From The View Of Service Administration

Tax inspeetion and services are important parts of tax collection and administration. According to the requirement of service administration, tax services is not only a professional ethic or ideological and political work, but also the legal obligation of tax authorities. From the game process and result of the tax inspeetion and services, their relationship are unity of oppositeness and mutual promotion. Tax inspeetion services institution is an important part of tax payment service system.Modern tax administration pursues the idea of taxpayer-oriented. Tax inspeetion services system highlights the central position of taxpayer, which realizes the transition from managment and law-enforcment to public service, from emphasizing enforcement only to taking equal attention to enforcement and services. The system of tax inspeetion services are running through the process of"planning to selectionâ†'inspection and implementâ†'Case trialsâ†'enforcement of the caseâ†'administrative remedy". The establishment of normative tax inspeetion services system is benefit to strenghten the power resraint, promote the integrity law enforcement and administration according to law of tax inspeetion department and staff, heighten tax obedience degreeof taxpayer. Then the positive interaction between the tax authorities and taxpayer would be realized.