On The Perfecting Of Tax Service System In Our Country

With the transformation of economic structure and ownership structure, our country has changed the situation of acquiring finances according to the property ownership, and become a"tax state"instead. Up to now, more than 95% of the country's finances are realized by tax. People are concerned more and more with the reforms on tax laws, tax policy, tax administration and so on. And in all of these reforms, there is a notable characteristic, that is, a huge attention is paid to the issue of"tax service".Nowadays, a large number of countries have been performing a reform in the field of public administration, and they expect to build a"service government". In this reform, they learn the running patterns of market and regard the relations between government and taxpayers as the producing and consuming in public goods. So they advocate using some market methods to improve the government's administration. Establishing a"service tax"is on the way too. As for our country, in recent years, the government begins to reflect the defects in the traditional tax administration manners. And they believe the excessively rigorous administration and control has not only increased the imposture cost but catalyzed people's motivation in tax dodging and cheating. For the long run, this surely will deteriorate the relationship between tax bureau and tax payers, and will betray the original aim of tax administration. So, it is necessary to perform tax service effectively to reduce the imposture and tax-paying cost and stimulate people to pay taxes in time according to law.In our country, since the concept of tax service first emerged in December, 1993, the government established tax service as tax bureau's legal duty in the Tax Imposer and Administration Law in May, 2001. And till now, tax service is put to an increasing important position. In recent years, we have been carrying out researches in the concept, the methods, the effect of tax service and have achieved material progress. But at the same time, we should see that there are some problems still exist, such as: lack of service notion in some staffs, imperfection of the concerned laws, insufficiency of the service items and so on. So we should sum up the experiences and defaults accumulated in the past time and dedicate to construct a more perfect tax service system in future.This article proceeds to discuss both on the theoretical level and practical level.Firstly, we will seek theoretical bases for tax service. In this part, we plan to dissert form the essence of tax and list several savants'different points of view on this problem, and then come to a conclusion that will be used in this article. According to this conclusion (this theory), carrying out tax service is particularly necessary. Furthermore, we will introduce some concerned theories, such as: Public Finance Theory, New Public Administration Theory, and Tax Obeying Theory to enable people to have a clear recognition on the importance of tax service.Secondly, this article will expand the detailed practice in the tax service system in recent years. On the on hand, we will sum up the advantages in the field of tax service in some developed countries. On the other hand, we also particularize the status of how is tax service being carried out in our country. At last, there will be some advice gave out based on the above analyses.Besides, we will use some space to specially introduce some basic elements of tax service, such as: the definition, the content, the location, the importance, etc. These introductions will help people to achieve a better comprehension of tax service.Furthermore, this article also has some innovations, that is, we would discuss the essence of tax first rather than discourse upon tax service separately. Then, we will search some theoretical bases for tax service.The whole article will be divided into four chapters:The first chapter mainly talks about the fundamental theory of tax service. This chapter falls into two sections. Overall, the first section tells readers: what is tax service, why should tax service be performed and the significance of tax service. The second section discusses form the positive point of view and introduces the content of tax service, the position of tax service, etc. The principle purpose of this part is to enable readers to have a basic comprehension of tax service itself.The second chapter analyses on the practice of tax service we have carried out of late years.The third chapter summarizes the advantages of foreign countries in the field of tax service system construction.The last chapter will list some suggestions based on the analyses in preceding chapters.