Suggestion For Improving Our Tax Service System

With the transformation of our government function in the new era, tax collections have begin to transformed from managerial to service at the same time. Tax service is the hot issues that tax theory and tax section of every level pays much attention to. Recently, from the aspects of instifution, method and measure, tax service in our country makes great progress. However, whether is theory or practice, there are many problem in tax service of our country, because of the monitor concept reformed in a long period of planned economy. It prominently reflects that the location of tax service doesn't establish orientation as the requirement for taxpayer, there is a great gap between tax service offered by tax section and the real requirement by taxpayer. But it is the inner demand to establish tax service which takes the requirement of taxpayer as orientation in market economy. It is the objective demand for the government of service style. It is the demand for this period to coordinate tax and is the urgent demand for taxpayer.On the threshold of the definition of relative concept, this research is founded on the theory of new public management and new public service and the theory of social contact. It explores tax service guided by the demand of taxpayer. Then, take"Cangzhou city"for example, in the method of questionnaires, take the mode of the survey, auditing and reclaim on the spot, on the threshold of situation of tax service and the deeply analysis established by demand of taxpayer, it proposes conception of tax service based on requirement of taxpayer. Establishing the concept is based in taxpayer and taken respectful demand as orientation; reforming the method of tax service is guided by efficient requirement; standardizing behavior of tax service is guided by equal requirement; perfecting tax service content is guided by various requirement; enhancing guarantee of tax service is guide by peculiar requirement.