By Analyzing Tangshan RATER Index Framework Of The Tax Service System

Tax Service tax theorists in recent years with the department of real hot issue is the tax collection and the development of the modern world the new trend. Tax Administration in China's traditional thought, has been focusing on monitoring and management, and law enforcement to combat emphasis, and insufficient attention to the tax service. With the tax collection mode conversion, awakening the rights of taxpayers, tax collection and broaden the work of thinking, for taxpayer service tax authorities started to become active in an important work. 2008 State Administration of Taxation Division Tax Service was established, reflecting the tax administration in China is from the "supervision of law enforcement" to "managed service" changes, in 2009 by the State Administration of Taxation as the "service tax", tax services increasingly important.This land tax system in Tangshan City selected as the research object, the major new public management, public finance and tax compliance point of view in-depth theoretical analysis of the current status of tax services, tax services, analyze current problems exist in the work, through the establishment of evaluation index system RATER index, Using first-hand information on the land tax system in Tangshan City, the empirical analysis of tax services, and recommend specific improvements.This article focuses on the theory based on the current tax service, the service with the current form of the tax authorities to establish RATER index evaluation system and design a questionnaire based on the system to collect first-hand data in this study. AMOS software to establish the tax advantage of service path analysis model. According to the analysis are, Tangshan City, the degree land tax system, empathy and responsiveness the greatest impact on quality of service tax, land tax system, followed by reliability and professional degrees, and finally the degree of physical factors. Specific observations from the point of view, the tax authorities on the level of interest and understanding of customer needs of our customers the greatest impact on the tax service, followed by the issue of timely response to customers the level of restoration has returned the attitude of the situation. Finally, issues derived from the analysis of targeted countermeasures for each problem.