The Optimization Research Of China's Tax Collection And Management Pattern In The Context Of Service-oriented Government Construction

The concept of "Service-oriented government" is advanced on the process of our government deepening reform .It is Clearly put forward the goal of the administrative system reform that "accelerate the reform of the administrative system, building a service-oriented government" in the 17th report of Chinese Party. It is symbolizing that build a service-oriented government is our administrative system reform target in future. As the promotion of service-oriented government construction, government management philosophy, management structure, patterns of behaviour will bound to profound change .In the context of construction of a service-oriented government , the tax department as an important function of government departments , it is a major issue to gradually establish a tax collection and management pattern to compatible with service-oriented government .So it have great theoretical value and practical significance to research on china's tax collection and management pattern optimization problem.The thesis as a guide to the service-oriented government perspective,the newest governance theory and the latest theoretical about Chinese and foreign study on tax collection and management and practical experience, use of standardized analysis, empirical analysis and analysis methods, and combined with the practical experience of the author, analyse the present situation of china's tax collection and management pattern,the main problem and the reason, and advancing an optimization pattern of tax collection and management of major Countermeasures.This thesis includes three parts. The fist part, explain the theory of the pattern of tax collection and management and service-oriented government , and defined the meaning of service-oriented government, on the construction of a service-oriented government of china's tax collection and management changes in the mode of objective requirements .The second part, analysis of the main problems of china's tax collection and management pattern at present, institutions unreasonable, sources monitoring weak, tax collection goal of the lack of accurate positioning, taxpayers have a weak sense of rights, tax law enforcement supervision imperfect. And analysis of the causes of these problems, the lack of advanced management concepts guiding; Collection and management models designed lack of systematic thinking, not to create an effective system of tax collection and management system; Construction of the low level of information, not on tax collection and management to provide strong technical support. The third part, expound the optimization pattern of tax collection and management of major Countermeasures, a service for the idea, and the role conversion; To the taxpayer-oriented, and optimize the tax structure and business processes; To strengthen the monitoring of key sources of tax revenue, and optimize the revenue information construction; To raise taxes to comply with the objective to establish an effective incentive mechanism to pay taxes; Taxpayers to nurture public interest organizations as a link, build a new relations charge; To strengthen the rights of supervision as the basis, improve tax enforcement supervision.The main innovation lies in the article is that first , re-positioning the role of the taxpayer and the tax authorities , propose the concept of construction the interactive cooperation tax collection relations; Second , propose the taxpayers for the tax-oriented organizational restructuring and business process reengineering; Third, proposed establish the tax incentive mechanism to raise taxes as the objectives.