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Research On Constructing China's Tax Service System

Posted on:2009-10-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y H SunFull Text:PDF
GTID:2189360242479457Subject:Public Finance
Abstract/Summary:PDF Full Text Request
In a modern tax administration, tax services is the basis for tax collection work, and throughout the entire process of revenue management, whether in the form or content, is unprecedented and innovative. It is particularly important that how change the fighting tax-collection system into a service-oriented management of the taxation system, which makes the tax service work along the correct road to healthy development. In addition, building a socialist harmonious society is a major strategic task of our country. As the most important source of the government's tax revenue, tax makes an important role in building a socialist harmonious society.Standardizing and improving the tax service is the basis for building a harmonious tax. At present, China's Tax Service system is not yet perfect, which can not meet the needs of the taxpayers. There are many problems and shortcomings about China's Tax Service system. The purpose of this paper is to find the existing problems in the service tax at this stage by in-depth analysis of the current situation of China's tax services, and to raise the level of our tax services envisaged. Based on the above purpose of this paper we will focus on the new public service theory to discuss its guiding significance. In addition to the general sense on the new public service theory, the article will talk about the importance of upgrading the quality of service tax.Tax Service is a big tax issues under the conditions of China's socialist market economy. Practical work has just started, overall, the Tax Service on issues related to a lack of a certain width and depth. In this paper, we will use several methods of qualitative analysis, comparative analysis, and summarized analysis to solve the problem. Text of this paper, a total of four chapters:The first chapter is the relevant basic tax service theory. This chapter is divided into four sections, section I defined the basic concepts of the tax service and the tax service system. According to the difference of the main coverage of the tax service, we will explain tax services from broad and narrow angles, give their respective definitions, and point out that this generalized from the perspective of the Tax Service to explore and research. Other three sections introduced the main contents of a new public service theory, strategic management theory and the Process Reengineering theory, and expounded the theory of the three tax services practice of guiding significance.Chapter II is the current status of China's Tax Service and the problems that exist. This chapter is divided into two quarters, the first quarter is the status of our tax services, tax services on the work of our history and current work in progress; Section II of the Tax Service is currently the problems and several aspects which need to be improved.Chapter III is the development of foreign tax situation and the experience that we can learn. This chapter has two points, first of all, it introduced a few examples of the successful national tax service system briefly, which summed up some good tax service experience and gives our several aspects can be carried out.The final chapter is the construction of the tax service system which is suitable for China's national conditions. According to the basis of relevant theories and the advanced experience of foreign countries, this chapter which is divided into five sections told about some aspects of improving our tax service work and gave the construction of China's Tax Service System policy recommendations.
Keywords/Search Tags:Tax collection, Tax service, Tax service system
PDF Full Text Request
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