On The Tax Service Is Optimized

With the development of New Public Management, many countries choose to construct their governments to be more serviceable, responsible, and responsive. The tax institution as an important part of the government also starts to change from the traditional supervisory attack type into administrative service type. Tax service becomes the common tidal current in the tax revenue collection in various countries. Under the guidance of the guidance of the Party's 16 sessions of six CCP plenary conferences about socialism harmonious society's spiritual direction, the National Tax Affairs Bureau proposed the new time tax revenue theme of paying tax legally with faith while constructing the harmonious society.All levels of tax affairs institutions also positively change the tax revenue collection idea, and take tax service as an important topic in enhancing the their own constructions.This paper studies the tax service practice of Hunan provincial national tax system, and explores the existing problems and optimized ways in tax service work. In China, the concept of tax service was proposed formally in 1993. After years' of development, especially under the push of constructing serviceable government and harmonious society, China's tax service work has made great achievement. The Working Regulations of Tax Service (Trial) proposed by the national tax affairs bureau in 2005 symbolized that China's tax service laws are established and tax service stepped into a new stage. However, it is undeniable that there is still great room for improvement in tax service. Through the study of the tax service of Hunan provincial national tax system, we found that there are still some problems as unchanged idea, imperfect system, undesirable technology as well as that the rights of taxpayers are not well protected. By adopting the advanced experience of some western countries, the author of this paper proposed that China's tax service could be optimized through idea, system and technology. In idea, we should make clear of the tax service and strengthen the taxpayer idea; in system, we should perfect the law system, responsibility mechanism, evaluation mechanism , propaganda system and proxy mechanism of tax service; in practice, we should improve the efficiency and service by strengthening and unifying more new technology.