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Optimize The Thinking Of Our Tax Services

Posted on:2006-08-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y YuanFull Text:PDF
GTID:2206360152488129Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Tax service is a topic of general interest in taxation theoretical field and tax authorities. It is also a new trend in the development of modern taxation administrative system in many countries. After entering the new century, the socialist market economy system is strengthened and the progress of managing our country by law is quickened, the trend of the economic globalization is strengthened and the knowledge-based economy and information era have new characteristic and new trend, which all require the tax authorities should advance with times and innovate continuously, improve tax service as a breakthrough point and set up a new structure of the modern tax service system. We should work hard to strengthen tax service not only following the international current of modern tax administrative system, but also meeting the demand of pushing forward tax administrative system reform continuously.In traditional tax thoughts in China, we emphasized the supervision and law enforcement instead of tax service. After entering the 1990's, the tax levy and administration system has changed greatly. The rights and duties of collector and taxpayer have been established on the law. With the transform in the pattern of tax levy and administration, the awakening consciousness of taxpayer's right, the broaden thought of tax levy and administration, tax service is becoming an important job of tax authorities who are carrying on actively. With the trend of the international taxation, more and more developed countries have already taken the service mechanism into the collection of tax. And some developed countries are in the process. As an important part of the modern tax administration, tax service is the most important way which can satisfy the need of modern public administration, provide the high-quality public service, optimize the tax environment, guide the taxpayer follow the law of taxation and practice the principle of modern taxation. Tax service is extremely important for setting up the new structure of modern taxation.In recent years, the consciousness of providing tax service of many taxation bureaus in China is strengthened. They explored in the tax service and have obtained some effective results. But in general, tax service of our country is still in lower level. It's still an issue deserving study as to how to improve tax service. This paper focused on this issue from five parts.The first part, the tax levy and administration of our country and tax principle it embodied. Through the evolvement of our country's tax levy and administration after PRC founded, it deeply analyzed the principle that embodied. Furtherly, it crystallized the close relationship between the tax levy and administration and tax service.The second part, the definition of tax service. Elaborated the theories, the definition, the necessity and the principles of tax service respectively. Provide the foundation of theories for the following parts.The third part, present situation of tax service in our country. Looked back the history of our long-term direct stroke, the start and development of tax service in our country, affirming the achievement we have obtained, elaborating the weakness of our tax service currently.The fourth part, the tax service experience abroad. Most western developed countries have mature tax service system and principles, this part drew lessons from these nations at successful way of doing tax service, for example lawmaking, budget assurance, revenue from tax publicity, information-based construction etc. which give us beneficial enlightenment.The fifth part, conceive tax service system of our country. According to the existing problem, studying from the successful way of the developed countries, put forward to set up our tax service system.
Keywords/Search Tags:tax service, tax levy and administration, taxpayer
PDF Full Text Request
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