On The Effective Supply Of Local Tax Service

Local tax revenue is the main source of local fiscal, and the local fiscal is the Material guarantee of local public financial management and the supply of public goods and services, therefore, Local tax plays an important role at the local public services. This paper focus on such a topic that how to make a effect provision of Local tax public service from three aspect:system arrangement,management and tools. From a local government perspective to consider specific functions of the government sector in the provision of public services a specific role to play, the use of public goods theory and tax theory, the theory of management functions through which to build a framework of theoretical analysis in the domestic draw outside the local tax administration and general services on the basis of experience, focus on the Inland Revenue Department to provide Jiangsu MSC management and service tax cases, hoping that through the anatomy of a sparrow, to show local tax management and services landscape effect.