The Research On Establishing E-tax Based Taxpayer Services System-illustrated By The Case Of XX State Tax Bureau

E-tax is a new tax operating mode, under which modern information technologies are applied to tax administration and taxpayer services, helping to reform organization structure and optimize operation process. E-tax will transcend time, space and division limitations, and eventually make tax operation simple, efficient, clean and fair. On one hand, by delivering services via the Internet and other electronic means, E-tax based taxpayer services (hereafter referred to as 'E-services') can dramatically improve performance efficiency and cut costs of both tax authorities and taxpayers. On the other hand, E-tax can provide personalized services suited to the Internet environment and meet various demands of taxpayers. It has become a trend for tax authorities to deliver efficient and high-quality services through electronic channels. And the effectiveness of E-services has been proved by practices all over China. Besides the advantage of better taxpayer services, the establishment of E-services system can also contribute to build a service-oriented tax administration and develop a harmonious relationship between taxpayers and tax authorities. The thesis outlines a framework for E-services system based on the case study of XX state tax bureau, combined with relevant theories and foreign countries'experiences. In addition to the introduction, the thesis is divided into five parts. The first part gives a brief description of the concept of E-tax and taxpayer services, demonstrates the possibility and necessity of E-services and illustrates the impact E-tax exerts on specific service areas. The second part introduces the E-services practices in the United States, Australia, Singapore, Japan and Germany, and provides ideas on developing China's E-services system. The third part describes the E-services performance of XX state tax bureau from the aspects of availability, main approaches, achievements and problems. The forth part drafts a framework for E-services system, namely:building a one-stop platform, improving the legal system, establishing a sound decision-making mechanism, providing technical and human resource support and developing social supervision and collaboration. The fifth part offers detailed proposals for establishing E-services system:to update to a'taxpayer-centered'E-services concept, to improve the E-services legal system, to create a'taxpayer-oriented'E-services operating mechanism, to build a three-dimensional E-services platform under unified planning, to build a secure and reliable E-services environment and to promote human resource management and service-based performance evaluation. Meanwhile, sound E-services also require faster E-government construction and supports from intermediaries. The highlights of the thesis include three points. First, the research is carried out from the aspect of E-tax. Therefore the E-tax characteristics are highlighted throughout the thesis. Second, the research is based on the practice of a tax bureau, which makes it capable for other tax bureaus to follow suite. Finally, the thesis has a clear structure and up-to-date referring materials such as the working plan for taxpayer services between 2010 and 2012 issued by the State Administration of Taxation.