The Tax Service Under Structuring Service Style Government

Pay duty serving is the basis link of tax administration, one of important judgments to one country tax administration. It is important to raise pay duty fellowship, cut down tax revenue cost and reinforce a symbol linking accepted by both sides. It is also a significance to affect the new pattern of modern tax administration. On the basis of changing the thought of serves , slandering symbol accepts behavior and building a new model paying duty serving system , building the new pattern of tax administration has already become the new period our country tax revenue job's a task of top priority. Although all of the various levels taxation affairs branch serves a lot of beneficial exploration and practice having been in progress in recent years to paying duty, since being short of systematic theory clear and definite, the hold out and detailed behavior standard clear and definite, the construction paying duty serving system and current actual needs still have the certain gap.At the same time, development of economic globalization demands ability of the lifting government , the control type government already has no way to react to prompt change economy and society with a response , that new common being on the rise managing motion within the whole world range , construction serve the type government is to be the general trend. Under this major premise, the tax agency which is government's law enforcement department, also makes great efforts in becoming the serving type tax agency.Besides, our country market economy is tending to maturity , the citizen legal sense improves step by step, computer art and development of IT etc., these all have brought forward the new higher request to paying duty serves work , also has provided the fine environment and condition support to the reconstruction of our country pays duty services work. Public property theory, new common administration theory and paying duty study tier of experience have provided the support that the new trains of thought for the service work. Meanwhile, advanced paying duty services experiences abroad have provided administration and the technology. The main body of the thesis is to give some self views of present paying duty serves condition and bring forward some thinking and suggestions in perfecting the paying duty serving system aspect, for the purpose of benefiting the practice paying duty serving work currently .The main body of the theme analyzes the general idea to implication , characteristic , core and their certainty building service society, arranges out the relation between structuring service government and tax revenue management system, submits the thinking and suggestions that perfect our country tax revenue service, combining present abroad tax administration and current situation and experience serving with our country. Research methods are such as theoretical analysis, comparative analysis, and demonstration analysis.With the guide of relevant theories of common administration ,combining serves practice and advanced managerial experience of international with paying duty service at present, from grass-roots unit tax agency angle , I have done some work on measures and suggestions of perfect our country's pay duty serving system according to the request of reality demand and times .The thesis defects has two: firstly, because of paying duty serving problem practicality is stronger, it's history is also very short in development of our country, the thesis is inclined to the summary carrying out summarization on paying duty serving practice experience, applies relevance theory and demonstration to cany out analysis, the summary appearing not enough all-round but thin. Secondly, the difficulty of collecting data, analyses the example serving the insufficient problem mainly from the external world including that suiting that the taxpayer angle, data analysis specific gravity is not very big from inside of tax agency.