Study Of Our Country's Tax Service In View Of New Public Service Theory

Tax service is a new trend in the development of modern taxation administrative system in many countries. It is the basic of tax administration and also one of the most important indexes of weighing a country's tax levy and administration level. Tax administration is of great significance to raise the degree of tax compliance, reduce tax cost and strengthen the communication of both sides, and it will influence the construction of the new pattern of modern tax administration directly. After entering the new century, the socialist market economy system is strengthened and the progress of managing our country by law is quickened, the trend of the economic globalization is strengthened and the knowledge-based economy and information era have new characteristics and new trend, which all require that the tax authorities should advance with times and innovate continuously, improve tax service as breakthrough point and set up a new structure of modern service system. We should work hard to strengthen tax service not only following the international current of modern tax administrative system, but also meeting the demand of pushing forward tax administrative system reform continuously.For tax authority, improving tax service is based on tax laws and regulations, taking the demand of the taxpayer as the guidance, serving the taxpayer as the characteristic, making the rights and responsibility of both sides symmetrical, and offering free service for the taxpayers. In recent years, tax authorities at all levels serve a lot of beneficial exploration in the tax service and have obtained some effective results. But in general, tax service of our country is on lower level and falls behind of foreign advanced tax service. New public service theory provides theoretical supports for the improvement of tax service. In addition, the service system of foreign countries' tax service systems provides experiences for us. All of these points out the direction and focus point of the improvement of tax service.Firstly, this paper starts with defining the basic theory. Secondly, this paper introduces new public service theory and beneficial enlightenment that the theory gives us. Thirdly, on the basis of the summary of the achievements in tax service of our country, analyses main problems and reasons of tax service. Finally, studying from the...