The Reserch On Optimization Of China's Taxation Service System

With the transform of the functions of Chinese government in the new era, the pattern of service-orientation government is under development. In the constructing of the harmonious society, the pattern of tax-collection is transferring from govern-oriented to service-oriented. This change is not just on the demand of market economy, is on the demand of entrance to the modern tax collection.In recent years, our tax collection agencies have changed the conceptions, enhanced service consciousness, modified, service instruments, upgraded tax-collect services, so that the tax standard is improving and revenue is growing steadily. However, from the view-point of whole tax service system, the change of tax-collection is still under test and in the period of innovate of service form. Under the thesis of "service the scientific development, co-structure the harmonious taxation", how to deal with the reasonable demands of social development, which has become more individual, diversified and public-oriented, and the taxpayers is an important topic. This topic is not only a thesis that needs more in-depth theoretical research, but also a practical problem that needs to be resolved urgently.Base on the analyses outline above, the author choose the topic "An analysis on optimization of China's tax service system". This thesis intends to analyze the current problems of tax service, learn from developed countries' experience. Follow the guideline of "scientific development", with the help of modern technology, the author wants to bring forward the thoughts, principles, specific measures and safeguard steps on the design of modern tax service system.This thesis will review the theory of tax service, construe the foreign experiences, and compare with the actuality of our service system, anatomize the key problem existent. Then outline proposals on the establishment and improvement of China's tax service system. The author will analyse these contents in five parts, step by step. The first part includes the introduces background, literature review, scope and structure of the study. The second part mainly introduces the concept, theory and key content of the tax service system. The third part, the actuality and existent problems of China's tax service system. The forth part is the foreign experiences and points of reference. Especially focus on experience from American, United Kingdom, France, and Singapore. The last part is about the optimization of China's tax service system. The aurhor outlines the thoughts, principles, specific measures and safeguard steps on the design of modern tax service system.The main contributions of this thesis are:First is the structure of the thesis. This thesis, based on the logic of theories, after analyzing the actuality of tax service at home and abroad, puts forward the thoughts, principles, specific measures and safeguard steps on optimization of China's tax service system.Second is the in-depth analysis and practical recommendation. Especially, from the aspects of policy recommendation and practical measure, the thesis puts forwards suggestions about optimization of tax service system step by step, which with applicability and operability.