Problems And Measures In Indigenous Tax Service

Developing tax service can provide a fair, open, just and high efficient tax environment for taxpayer and safeguard the legitimate rights and interests of taxpayer. The taxpayer service is a concrete manifestation of government function transformation and an important content of tax administration in accordance with the law. It is a basis link to construct new pattern of tax collection and management and an effective approach to resolve conflicts of collecting and paying.At present, tax service of our country is not compatible with the development of the times and requirement of taxpayers. It has many problems and shortcomings. This paper analyzes the current situation and finds out the existing problems of our country's tax service from the angle of public administration, uses the mature experiences of foreign countries for reference and then proposes the idea of improving our level of tax service, provides theoretical guidance to do the work of tax services well.This paper contains introduction and other three parts. The fist part illustrates the conception and features, goal and content of tax service. The second part analyzes the existing problems in our tax service and the causes of these problems. These problems include outdated concept of tax collection and management, weak service consciousness, imperfect assessment mechanism, unreasonable setup of organ, ineffective information delivery, emphasizing form and making light of efficiency, unclear responsibility of tax organ, lagging information construction, slowly development of taxpayer intermediary services etc. The third part discusses some methods to improve tax service and enhance the tax service level: First, changing concept and strengthen serving consciousness. Second, understanding and handling correctly the relation between service and administration, requirement and possibility, standardization and individuation of service, gratuitous service and paid agent. Third, improving and perfecting tax service organization system. Fourth, establishing and consummating relevant system and improving service quality. Fifth, improving and perfecting taxpayer service assessment system. Sixth, enhancing tax information service. Seventh, adjusting organization and optimizing business process. Eighth, enhancing service of guaranteeing taxpayers' rights. Ninth, innovating taxpayer service methods. Tenth, developing tax affairs agent actively.The creations of this paper is the introduction of taxpayer service as a new tax collection and management conception into the tax administration, which turns tax administration to be service-oriented rather than administration-oriented, discards the original methods as "administration rather than service, and ignoring the taxpayers' legal rights and interests", realizes the changeover from "supervision" type to "service" type. Furthermore, by analyzing the history and current situation of the taxpayer service and using the experiences of foreign countries as references, this paper discusses methods to improve and perfect our own tax service system from a practical angle. All of these methods are practical in operation to resolve the current problems existing in the tax administration in our country as soon as possible and propose a new approach to assure the high efficient services to taxpayers.