Research On Tax Service In China

The tax authorities is an important government agency to exercise public service function, the ability to perform this function according to the law relating to social and economic development and people’s living and welfare. With our service-oriented government construction and transformation of government functions in depth, the theory and practice of taxpayer service have been attached great importance and optimizing the taxpayer service has become the most important task of the tax work, while ensuring the collection and management of the tax authorities. In the modern tax system, to provide quality services for the taxpayer, to meet the needs of taxpayers, to improve taxpayer compliance is an important strategy for tax work which must be given priority. The taxpayer service will be taken through the whole process of tax administration and in each link in penetration, through establishing and improving the taxpayer service system, standardizing the collection and management processes, riching means of taxpayer service. This above will play an important role in protecting the rights of taxpayers, enhancing the level of social tax compliance, saving the cost of both tax collectors and taxpayers, and developing the tax revenue healthier. After the Third Plenary Session of the 18th Central Committee of the CPC, a new round of the reform of fiscal and tax system has been placed in a prominent position. How to deepen the reform momentum under the complicated economic situation, with optimizing the taxpayer service as a breakthrough, has become the focus of attention of the whole society. Therefore, the tax authorities should understand the shortcomings of the present tax system in our country correctly, learn and draw lessons from advanced concepts and mature experience in the field of taxpayer service in developed countries and explore how to optimize the taxpayer service further.This paper mainly discusses the content of the four part, namely, the development model of China’s tax service, the existing problems and reasons analysis, the experience and lessons from the developed countries and the taxpayer service optimization strategy. The first part describes the two development models of tax service, and defines the theoretical concepts related to taxpayer service from the aspects of purpose, principle, content and carrier.The second part summarizes the main problems of taxpayer service that currently exist, and analysis of the cause of the problem in depth. The third part takes the United States, Australia, Japan for example to introduce the useful experience achieved in the field of taxpayer service in the major developed countries, and summarize the enlightenment and lessons for our inadequacies at the taxpayer service. The fourth part, combined with the analysis of the above research and summary, put forward specific optimization measures and suggestions for the work of the taxpayer service.