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The Research Of Integrating The Tax Service To The Revenue Administrator System

Posted on:2009-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:K SongFull Text:PDF
GTID:2189360272458255Subject:Tax administration
Abstract/Summary:PDF Full Text Request
The report of the 17th CPC National Congress has raised a point of order is that to construct a public service-oriented government and form a sound public service system. This requires the tax authorities as government departments need to work on the nature of the re-positioning, a fundamental change in management concepts and the methods of work, to break the old concept of management and be-managed and establish new ideas of service and be-serviced, to build a harmonious relationship between the tax collectors and the taxpayers which take the taxpayers as the Center, to realize the right of the tax collectors and the taxpayers go in the right position, to create good atmosphere that respect the taxpayer, take the taxpayer as friends, protect the taxpayers, and take the actual behavior to reflect the service functions of the government. Ratepaying is the cornerstone of the "pyramid" about the tax collection and management system, to innovate the form and content of service, to improve service mechanism, to establish service-oriented tax authorities is not only the thinking development direction of the tax administration in the new period but also the subject of the current tax collection and management. The reality is that our country's tax service concept, the type of service, the depth and breadth of service are behind with the western developed countries, there still exist significant deficiencies in the service system..The State Administration of Taxation in 2002 raised tax collection and management from the work of the "Oversight blow" to "management services" and put forward clear requests that the national tax authorities have to take effective measures to change the service concept, the idea of innovation, and strive for the taxpayers to pay tax in accordance with the law and provide a full range of high quality services. The penman tries to discuss the concept in the point of view to build a new type of tax system.In this paper, the use of comparative analysis and theory with practice approach to tax its own industry to engage in the practice and reflect on the basis of the theory and practice from the perspective of the tax authorities in the implementation of the tax system administrators to provide tax services to the taxpayers of the need and possible And existing problems, challenges, from the adoption of domestic and foreign advanced experience in this area in an attempt to give tax services into the tax system administrator of the ideas and initiatives effectively. The full text is divided into three parts:Firstly, the summarize of the tax services and tax administrators. It introduces the meaning, characteristics, the basis of the theory, the development and change of the tax administrator system. It briefs the tax status of the service, analyses the reason and status of the weakening tax service. It recalls the change of years since the founding of the extension of the tax system administrator, focuses on the current taxman system, including the duties, methods and goals of the tax administrator, comparing the old with the new taxman system.Secondly, the analysis of the tax service status in the tax administrator system. It analyses current status through the necessity of the taxpayer and the practice summary: the tax collection is too much emphasis on "machine management", persons' advantage and activity play a less active role; there are many contradictions as follows: the contradictions between the grassroots tax management which is in inferior position and the general taxman function; contradictions between the old taxman manage means and the advanced requests to the taxman system; contradictions between the lack of the supervise system and the strict request of the taxman system; contradictions between the lack of service, the means of the execute of law and the service level, the expected manage effect. The paper discusses the baffle of the tax authorities provide fast and efficient service which brings from the existed problems.Thirdly, the mentality and the action on integrating the tax service to the tax administrator system. First of all, introduces the developed countries 'advanced experience of tax manage and ratepaying service, summarizes the production of domestic relative research, and get the revelation about improving the quality of tax service in our country. And then proposed some measures that provide tax service in the tax administrator system which is according with the situation of our country. The measures are as follows: design perfect and logical system to improve the ratepaying service system; optimize the function of the taxman, aggravate the proportion of the ratepaying service; conform the information system through the information-based platform; consummate the inspirit, assessment, appraisal and restraint mechanism of the taxman; induct the development of the social agency service.
Keywords/Search Tags:Tax administrators system, Tax service
PDF Full Text Request
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