The Policy And The Advice Of Consummates Our Country's Tax Services System

With the economic development and social progress,the taxpayers are awakening the right of themselves day by day.Since the United States raise the first tax services in the 1950s,many countries have enacted "the Charter of the taxpayers" or "declaration on the rights of taxpayers" to protect taxpayer rights and clear obligation of the taxpayers.In recent years,tax service has already the modern tax collection and management of the world's new development strategies and general trend;it becomes the main elements of a country's tax administration in the modern economy market.Since our country put forward the concept of service tax in the tax reform of the National Work Conference for the first time in December 1993,through a decade of practice and exploration,the tax authorities of tax services have made substantial progress,from a positive start to explore of the idea content and methods of service, And achieved remarkable results,and the tax service are more and more systematized and standardized.But we should also noted that our tax services system are still exist a lot of problems at the same time.As a result,we have to summary the problems in the past and based on foreign experiences,give full consideration to the actual situation of our country in the next phase of practice,and strive to build a more comprehensive tax service system.This article is divided into five chapters to study how to improve our tax service system.Chapter 1 A brief background of the title and the review of relevant documents and Place of the innovation of this article.Chapter 2 The basis theory of tax service.Chapter 3 The empirical study of China's tax service system.Chapter 4 Overseas tax services' experience and apocalypseChapter 5 Offer constructive advice on how to improve China's tax service system.