The Research On The Construction Of The Public Tax Service System In China

Generalized provider of tax services includes government and non-government sector; The public tax services that are supplied by government are parts of public goods. Although there was rapid development of public tax services in China, there existed undesirable and inefficient supply which failed to form a continuous and stable system as well. In view of such situation, this thesis, which is different from other related research, returns to the nature of public tax services——as public goods, so as to explore the construction of an desirable and effective public tax service system:The ideas of Holistic Government and Full Service are emphasized, the service providers are government sector that are mainly composed by the tax department, the service processes contain tax legislation, tax collection and other tax-related processes, and we should meet the public needs of to the taxpayer in the whole process desirably and effectively which is focused on the public goods provision as the breakthrough point.To expatiate the idea, we should put the basic theory of public tax services as the theoretical basis of the research first, and then establish the practical basis of the research through the experience of foreign and domestic tax services, thus expand the key description of the construction of public tax service system:The desirable and effective supply of public tax services as the purpose and main line, the system is build through the basic level, the execution level, and the result level, thus an integrated and scientific provision system of public tax services is formed, which is form the analysis of decision-making and implementation of the Evaluation, to the effectiveness evaluation, information feedback, supervision and revision. Meanwhile, the various factors that affect the operation of the whole system are analyzed as well. Finally, under the structured frame of the public tax service system, the policy recommendation is proposed based on the empirical studies of questionnaire survey.