Optimization Study Of The Tax Service In China

Pay duty serving is the basis link of tax administration, one of important judgments to one country tax administration. It is important to raise pay duty fellowship and cut down tax revenue cost. Although all of the various levels taxation affairs branch serves a lot of beneficial exploration and practice having been in progress to paying duty, the construction paying duty serving system and current actual needs still have the certain gap due to short of systematic theory and definite standard. The article reviews the history of pay duty serving development of our country, summarizes the performance of the pay duty serving, analyzes the problems by taking Beijing Local Taxation Bureau as an example and proposes the suggestions for perfecting the pay duty serving.The article adopts theoretical analysis and empirical analysis. In the relevant theoretical framework the article gets the feedback of taxpayer for the current pay duty serving by taking the use of the questionnaire method, analyzes the problems of pay duty serving and proposes the suggestions with combing the actual situation in our country. The article tries to innovate at two aspects:firstly, people usually analyze the tax compliance at a tax collection and administration point of view, but the article will explore the revelation of tax compliance and the pay duty serving by viewing the tax compliance as the theoretical basis of pay duty serving, secondly, the article will point the problems of pay duty serving by analyzing the tax service in Beijing.