Study On The Optimality Of Tax Service In China

Tax service is the basic part of the tax levy and administration and also one of the most important indexes of weighing a country's tax levy and administration level. Tax service is of great significance to protecting the taxpayer's rights, raise the degree of tax compliance, improve the tax levy quality and efficiency, and it will influence the construction of the new pattern of modern tax administration directly. Changing service concept, regulating behaviors of both sides, establishing the new system of tax service, has already become center of tax work of our country currently. For tax authority, establishing the system of tax service, mainly carry on the professional service for the taxpayer. Namely, it is based on tax laws and regulations, regarding the demand of the taxpayer as the guidance, raising the degree of tax compliance, reducing tax cost of whole society efficiently, founding harmonious relations. Though tax authorities at all levels serve a lot of beneficial exploration in tax service in recent years, but because of lacking systematical theory support and the norm standards, tax service falls behind the demand of the taxpayer in service conception, organization, operating mechanism and information-based service level etc. Therefore making systematical studies on tax service has not only theory meaning but also practice value.This paper is divided into three parts.The first part, starting from tax service basic intension, introduces tax service production, development, role and meaning briefly. It elaborates the theories about the optimality of tax service of our country: new public management theory, the theory of tax compliance and public choice theory.The second part, introduces the situation of tax service in our country presently. And on this foundation ,analyzes emphatically main problems of building existence: There exist deviation in realization; organization installation is unreasonable; the effect of service is not strong; check mechanism is absent; socialization service is not be developed generally.The third part, aiming at the problems, elaborates suggestion on optimizing our country tax service. Put forward to set up the concept and establish demand analysis system, build informative platform, improve working mechanism, work to perfect organization system and use social resource fully.This paper try hard to discuss the optimality of tax service in the two aspects in theoretical basic and specific practice in order to refer help in tax service of our country.