The Research On Optimizing Tax Service System In China

With the recognizing of minimizing tax cost and protecting taxpayers'rights, tax service has become the centre of tax administration in modern market economy countries. The practice of tax service in china has covered around ten years. Lacking of systematic theory, our practice shows distance not only in depth but in scope, compared with western developed countries.With the development of our social and economic situations, and the evolvement of tax principles, tax service should be enhanced to a higher level. This thesis tries to give some creative ideas of designing tax service system which may be useful for tax revenue in its effort on improving tax service. On the basis of theory analysis, history review and experience reference, this thesis points out that tax service should be investigated as a whole, that is, we should establish tax service system. This thesis consists of 6 parts.PartⅠ, Introduction. This part introduced general situation of tax service at home and abroad, pointed out the meaning of this research, summed up the main ideas of this thesis. PartⅡ, Basic Theory Analysis of Tax Service. This part discussed the definition, role, objectives, principles and characteristics of tax service, the necessity of studying tax service. Understandings of tax relation in law, government function and tax compliance, demand further research of tax service in China. Then, taxpayers'satisfaction was introduced after applying customer satisfaction theory. PartⅡis the basic part of this thesis.PartⅢ, Analysis of Chinese Tax Service Actuality. The status of tax service in different periods was restricted by its social and economic situations and its tax principles. After reviewing, this part summarized current problems in tax service. Then, key elements were found through survey.PartⅣ, References of Tax Service in Developed Countries. Experiences of developed countries could be used for references in China.PartⅤ, Reflections of Establishing Tax Service System in China. Tax service should be investigated as a systems engineering. The establishing of tax service system should accord to the strategic targets of organizations. This part is the pivot of this thesis, for it elicited the frame of tax service system, and suggested on how to improve the sub-systems with an example of SIP Local Tax Bureau.PartⅥ, Conclusion. This part summarized the fruits of this research and indicated the prospects of further study.