| The report of the 17th Congress of the Communist Party of China has clearly proposed to construct a service-oriented government,which was the fundamental objective of administrative reform of China.To meet the need of reform, the local tax bureau of Longyao county explores various ways to construct a service-oriented tax authority.Take scientific outlook on development as the guide,the local tax bureau of Longyao county persists in amassing wealth for the country,enforcing the law for the people.to meet the need of taxpayer and to provide satisfaction for taxpayer is the goal of service-oriented authority.By renewing service concepts and system, tax revenue has been increased annually.After investigation,the author finds that there are some problems in the process of construction of service-oriented tax authority. The first one is the unevenness of the the tax personnel quality.some staffs pay more attention to administration than service. The second one is the low level of service. We can find that the service is restricted to superficial phenomenon orally and literally. The third one is the imperfect of tax system. When setting the system,the government put the convenience of work first instead of the satisfaction of taxpayer. The last one is the absence of intermediary. There is no tax accountant agency and enterprise associated agency in Longyao county.Taking the theory of new public service as the guide,the author raises four advices for the construction of service-oriented tax authority,basing on the experiences of America,Canada and Australia.The first one is to establish the concept of taxpayer-oriented service.The second one is to optimize the system of tax levy and management,putting the taxpayers benefit first.The third one is to complete the tax pay system in order to improve the level of taxpayer follow.The last one is to carry out taxpayer volunteer activities to protect the lawful rights of the taxpayer. |
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