Tax Based On The Taxpayers' Demand-driven Research

Currently, Tax Theory Circle and tax section of every level pays muchattension to the hot issues------tax service. Recently, from the aspects ofinstifution, method and measure, tax service in our country makes great progress. However, whether is theory or practice, there are many problem in tax service of our country, because of the monitor concept reformed in a long period of planned economy. It prominently reflecfs that the location of tax service doesn't establish orientation as the requirement for taxpayer, there is a great gap between tax service offered by tax section and the real requirement by taxpayer. But it's the inner demand to establish tax service which takes the requirement of taxpayer as orientation in market economy. It's the objective demand for the government of service style. It's the demand for this period to coordinate tax and is the urgent demand for taxpayer .Therefore this kind of research has been set up.On the threshold of the definition of relative concept, this research is founded on the theory of new public management and new public service and the theory of social contact.It explores tax service guided by the demand of taxpayer. Then, take "Y city" for example, in the method of qualitative research and grounded theory, on the threshold of situation of tax service and the deeply analysis established by demand of taxpayer, it proposes conception of tax service based on requirement of taxpayer. Establishing the concept is based in taxpayer and taken respectful demand as orientation; reforming the method of tax service is guided by efficient requirement; standardizing behavior of tax service is guided by equal requirement; perfecting tax service mechanism is guided by the prescriptive demand; preparing tax service content is guided by various requirement; enhancing guarantee of tax service is guided by peculiar requirement. Trying to revolutionize the location of tax service and optimization.