Research On Constructing Of Tax Service System From The Perspective Of Tax Compliance Costs

With the development of the new public management movement raised in western countries, the conception of government public management reform had been transmited through almost all the globe as a whirlwind. The traditional bureaucratic model of public service had been instead gradually by a new pattern named "whole government". As important function of government departments, tax authorities had been influenced inevitably. Tax Service has become the core of tax administration reform. China stared to provied Tax Service in 1993. After ten years of development, tax services have made great achievements. And tax service system has been formed, such as scientific rules and regulations, standardization of service ways, diversification of tax declaration, simple process of handling tax, humanity of consultation methods. But compared with developed countries in terms of tax service concept, the tax service or specific operations, our tax services sill has large gap with them. The taxpayer generally has higher tax compliance costs. Tax evasion is still very serious. Therefore, lowering the cost of the taxpayer's tax compliance, discussing tax service system, promoting harmony both tax collectors and taxpayers, are an important research topic. And it had important role for creating a social atmosphere of honesty and trustworthiness, ensuring national the steady growth of tax revenue.From the point of reducing the taxpayer tax compliance costs, the paper researched of the diversified tax service system issues, by the combined study method of theory and practice. In theoretical research, the paper expanded the mutual relations of tax services and tax compliance costs; In practical research, the paper taked an example of Shijiazhuang city, puted forward an tax service system made of the organization and management system, the service process system, the consulting service system and the social coordination system. Aim at the tax services being formalization, the paper emphasized on the organization and management system and the social coordination system. The results will help for the local tax department's tax service.