On The Construction Of Tax Service System In China

The taxation administration in China these years is developing towards the construction of a collection model oriented on the payers' needs. This paper, therefore, analyzes the present tax service from the perspective of the needs of the tax payers, proposes a 5-level service model featured with convenience, quickness, respect, standard, and understanding, and illustrates, with reference to modern concepts of service management, the definition, features, components, categories, and planning frame, of the tax service, followed by a discussion on the construction of the system concerning its agencies, procedures, norms, resources, quality, and culture, as well as through case study, the assessment of the results for tax service system shows that the full implementation of tax collection and management service system is the development trend of today, and it will be provided with remarkable practical significance, and a brief review on the possible issues for further studies.