On Tax Service System Construction

The tax service system plays a decisive role in the whole administration system of tax levying. Recently, althoughthe construction of tax service system has made some progress, a lot of urgent problems need to be solved. Therefore, the research on tax service system construction will deepen the reform of the taxation system as its direction and realistic approach. This article discusses the construction of tax service system by four Sections based on a case study of Jilin City.Section I analyses the tax service and the construction of tax service system, presents the concept and principle of the tax service system, and the development process of the tax service system in China. The author discusses the tax service from four aspects.From the nature of the tax, law provisions, social development, to the reform of taxation administration. Tax services are the services and measures that provided by the revenue departments for the taxpayers according to laws and regulations, during the course of collection, management, inspection and legal remedy of tax. To set up the tax service system is to provide professional service for taxpayers, which is serviced by the revenue department based on tax laws and regulations, the character of active service, leading by the demand of them. The tax service system construction should be built on the base of some progress, concept renewal according to the advanced foreign experiences and the actual situations. It should be precessed by the principle of unified law enforcement and services, also by the principle of being transparent, open, fair, convenient and economic.Section II expatiates on revelation from the international experience for the tax service system construction'. The research on the tax service is concentrated in the renewal of service concepts and innovations due to late start, the practice of the tax service is still at a low level stage. During the research on scientific and reasonable construction of the tax service system, a lot of inspirations are drawn from foreign advanced experiences and executions. The inspirations are as follows: The legal system of taxation law system still needs to be improved; the application of information technology needs to be popularized; the quality of tax service needs to be enhanced.Section III analyses the current situations of Jilin City on the tax service system construction by presenting its development process and the effectiveness. In the past few years, the Local Taxation Bureau of Jilin city has made the transition from traditional concept, and has promoted further development of tax service by using new service methods, broadening service channels and adding service forms. Consequently, a good beginning appears with electronic declaration forms named as'One System Combing Taxation and Banking', a general discussion has been carried out for the tax service topics, a specialized service centre has been created for taxpayers, a system of'Tax Service Feedback'has been implemented,'One-Stop'services have been practiced and an electronic taxation system has been set up elementarily. On the other hand, Jilin city is imperfect in view of facts .Section IV is composed of suggestions for perfecting The Tax Service System of Jilin City. First, We shoud establish the correct concept for tax services, and enhance the consciousness and initiative of taxation work. Second, We shoud strengthen the power of method, lighten the burden actually on taxpayers, simplify the procedures, optimize the formalities, consolidate and perfect'One-Stop'approaches, provide'One-Time'notices for the taxpayers'requirements, and accomplish'One-off'transactions for well-done applications. Third,We should set up tax window reasonably, in order to improve the efficiency and timesaving for taxpayers. Fourth,We should strengthen the analysis of demands, innovate tax services, make all the service measures in force to meet the surveyed demands of taxpayers. Fifth,We should establish a management system, upgrade the efficiency and legalization, by integrating service sources, improving the procedures of the inner management, and simplifying administrative examination and approval with the principle of efficiency priority. Sixth,we should strengthen the cooperation, share resources and gather social powers.