Research On Optimizing The Modern Taxpaying Service System

With the development of China's economics and the tax administration reform, the framework of a modern tax administration has been built and the degree of scientification and informationization is rising. However, there are still large gaps in the extent of China's economic and social development, compared with the long-term development requirements of tax career in the process of modernization of hardware.It is a common phenomenon that some tax authorities give priority to survice supply rather than sevice demand, to forms than contents, to means than goals. Standardizing and optimizing taxpaying service is the main point of our research. Reviewing several essential theories to support taxpaying sevice, the paper analyzes problems existing in current work from the angle of elements of taxpaying service, and gives some advices for optimizing taxpaying service.The final goal of taxpaying service is to promote tax payers to perform their tax duty actively,so the service should adhere to the law-based principle. This paper summarizes some specific practices to optimize the taxation service. It suggests that it is necessary to proceed with providing taxation counseling service, enhancing law-based tax administration,optimizing taxation procedures,improving service means and establishing a sound evaluation mechanism to better taxpaying service.