Study Of Tax Service On E-tax Model

With the continuous progress of calculator, network communication and information and the development of the New Public Management Movement, making use of advanced technique results, perfecting the administration function of electronics on tax continuously, providing for the taxpayer with efficient and superior service on the Internet have become a new current in the history of tax development of the international communities nowadays. In the meantime, it has become an important topic that all of the tax offices, experts of IT and scholars may face.In describing the foundation of domestic and international electronics tax environment, the article elaborates its meaning of tax-payment service model in the condition of such environment. Generally speaking, there are four kinds of basic service modes we can choose: releasing information, delivering information in one way, communicating information mutually and carrying out tax items in a specific way. In detail, tax-payment service includes information releasing, service reminding and service publication, electronics consultation, electronics supervision, electronics estimation and argument, electronics tax administration register, electronics tax reporting, electronics examination and approval, electronics invoice and electronics administration to reply the argument, etc. For the tax-payment service in electronics tax environment, the article analyses its cost efficiency, comparing with traditional tax-payment service .It discusses the technique in the aspect of " one-stop" service system, putting forward its technique frame. It also points out that some decisive techniques such as the safe technique of network, the technique of exchanges of cross-platform information, the technique in conjunction with work and the technique to design service terrace have important meaning in application. Moreover ,combining with practice ,the article analyses the great constraint and influence it faced from the following six points :the development conditions of thoughts conception, the human resource construction and "tax-currency-bank" integralization,law system construction, organization and business process and assessment mechanism. In the end, on the base of the analysis above, the article devises series of new strategies to improve the quality of tax payment service in that environment, including establishing new conception, strengthening construction of human resource, building up a sound legal system, strengthening technique construction, carrying out the business process of reengineering and improving the assessment mechanism in tax-payment service model.