On The Reconstruction Of The Tax Service In China

Ratepaying service is the basic tache of tax collection and management, and also one of the important indexes of weighing one country's tax collection and management level. It is of great significance to raise the degree of tax compliance , reduce tax cost and strengthen the communication of both sides, and it will influence the construction of the new pattern of modern tax collection and management directly. Changing service concept, regulating behaviors of both sides , establishing the new system of ratepaying services, has already become center of tax work of our country currently. For tax authority , establishing the system of ratepaying services , mainly carry on the professional service for the taxpayer, namely, it is based on tax laws and regulations, regard the demand of the taxpayer as the guidance, regard serving the taxpayer as the characteristic, make the rights and responsibility of both sides symmetrical, and offer free service for the taxpayers. Though tax authorities at all levels serve a lot of beneficial exploration in ratepaying services in recent years, but it is lack of systematical theory support and the common standards. Our country falls behind of the foreign advanced ratepaying service system in service concept, organization, duty mode , operating mechanism and information-based service level ,etc. so rebuild our country's ratepaying service system has task of top priority already.The environment of market economy of our country is becoming more and more ripe, citizen's idea of law is improving progressively , entering the WTO successfully and the enhancement of economic globalization trend, the development of the computer technology and the information technology, and the new progress in ratepaying since the implementment of management , offer good environment and support for the reconstruction of service system. Public finance theory and new public management theory provide theory support for the reconstruction of service system ,as guidelines, the tax authority must meet the taxpayer's demand and offer free service. In addition, the service system of foreign country's ratepaying systems provide experience for us. All of this point out the direction and focal point for the distribution of manpower resource , improvement of information-based application level, the security of the taxpayers's right ,etc.First, this text starts with denfining the basic connotation of the ratepaying service and the syatemn of ratepaying service, introduces briefly the development trend of services of the western developed country and pay taxes, sets forth theoretical foundation of service system , and establishes the theory frame of service system; Secondly, on the basis of the summary of the achievements in ratepaying service of our country since the implement of the new tax management law, analyses main problems of service system emphatically; Finally, this text regards public finance theory and new public management theory frame as guidance, uses foreign advanced experience, for reference ,sets forth the idea of rebuilding our country's ratepaying service in order to obtain innovations in the whole frame to benefit the practical work of our country's ratepaying service.