Tax Service In China Construction Research

The forms and means of China's tax services'have marked improvement in recent years and the services content has also been further strengthened. Tax services play an active role in tax management. However, China's tax service system is not perfect currently, which can not meet the requirements of the times and the needs of taxpayers. Perfecting China's tax service system and raising tax service quality has become an urgent issue.Based on service-oriented government perspective, the paper studies on China's tax service issues. It applies comparative analysis method and system analysis to study the tax service present condition and existence problem, by comparing tax services concept, technology, methods, evaluation, and other between the developed country and China. At last this paper puts forward specific countermeasures on the establishment of Chinese tax service system.The main structure of this article is divided into following five sections:The first part is introduction. It introduces the research background and significance of the paper, and the research status at home and abroad. Meanwhile, the main research contents of the papers are reviewed.The second part is theory analysis of tax services and service-oriented government. Beginning from the basic concept of tax services, this paper describes the theoretical basis of tax services, which include new public service theory, the public finance theory, taxation compliance theory and modern enterprise management theory.PartⅢis analysis of China's tax service. It introduces the development course and current status of China's tax service, and analysis the current main problems in-depth.PartⅣis tax service experience in developed countries. Focuses on the United States, Australia, Germany, this paper summarizes and concludes their tax services advanced experience.PartⅤis the research on building China tax services system. This paper uses system analysis method to build the basic framework of tax service system. On this basis, combining the specific requirements of building service-oriented government, it puts forward concrete strategy to build and perfect China tax service system from tax service concept, the legal system, organizational structure, human resources support, business process optimization, technical support and institutional support, etc. respectively.