Building A High Quality Taxation Serving System In Jiang Xi Province Based On New Public Serving Theory

Tax service is a new trend in the development of modern taxation administrative system in many countries.It is the basic of tax administration and also one of the most import indexes of weighing a country's tax levy and administration level.Tax administration is of great significance to raise the degree of tax compliance, reduce tax cost and strengthen the communication of both sides, and it will influence the construction of the new pattern of modern tax administration directly.For tax authority, improving tax service is based on tax laws and regulations, taking the demand of the taxpayer as the guidance, serving the taxpayer as the characteristic, making the rights and responsibility of both sides symmetrical, and offering free service for the taxpayers. In recent years, tax authorities at all levels serve a lot of beneficial exploration in the tax service and have obtained some effective results. But in general, tax service of our country is on lower level and falls behind of foreign advanced tax service. New public service theory provides theoretical supports for the improvement of tax service, In addition, the service system of foreign countries' tax service systems provides experiences for us. All of these points out the direction and focus point of the improvement of tax service.This paper firstly, starting with the history of the tax service evolvement, presents the basic point of new public service theory and introduces the benificial enlightenment that the theory gives us. Then, the author analyzes the five factors which influence the quality of tax service respectively, in terms of human resources, material resources, tax levy and administration system, the applied degree of informatization and the cooperation between tax authorities and relevant departments. Secondly, based on the actualities of tax service in Jiangxi Province, this paper analyzes the existing problems in the course of tax service, the applied degree of informatization, the appraisal mechanism, the efficiency and the intermediary serve of tax service and gives a insight of the causes. Thirdly, on the basis of a summary of the achievements in tax service at home and abroad and studying from the successful way of the developed countries, this paper sumerizes the main problems of tax service in Jiangxi Province and addresses suggestions on it as followes, consummating legal norm system, setting up a specific department of tax service in tax authorities, enhancing of the applied degree of informatization, establishing a scientific appraisal mechanism of tax service, analyzing the demand of taxpayers, protecting the right of taxpayers and promoting the socialization of tax service.This paper innovation lies in: from the view of a basic public servant of tax, taking the public management theory as the instruction, regarding tax service practice, and referring developed countries'tax service advanced experience, with the method of the theoretical analysis, the actual problem analysis and the comparative analysis research technique, this paper discusses how to further consummate our country's tax service system, thus establishes tax payment service system which conforms to our country's condition and the current international trend, and promotes tax obedience,improves the tax revenue collection quality and efficiency, protects the taxpayer legitimate rights and interests.