The Research On Optimizing Tax Service System In China

In recent years, with the public's growing demand for public goods and public services, optimizing tax service system has become the focus of current theory and practical work department. The level of tax service not only reflects the image of state organs, but also directly relates to the quality and efficiency of tax collection and plays a vital role for the stable development of economic and social.From the nature of tax and using scientific, rigoros and standardized paradigm, this paper investigates theoretical basis of optimizing tax service system, also makes suggestion to institutional innovation and path selection, interrelated link with international experience.This paper possesses five chapters:Chapter one is introduction. Introduce background, research target, research significance, research status inside and outside China, research methodology, this paper's structure system and innovation points.Chapter two is analysis for basis theory. First of all, define the definition, intention, extension, objectives and principles of tax sevice. Secondly, analyze tax sevice by public administration theory, tax compliance theory and Maslow's hierarchy of needs.Chapter three is analysis of Chinese tax sevice actuality. Review the status of current tax service system from the perspective of economic situation and tax principles. Then, the chapter summarizes China's current problems and supply ability in tax sevice system.Chapter four is international experience and enlightenment of tax sevice. Benefit from the experience of tax sevice by analyzing the policy and path choice of tax sevice like America, Germany, England, Japan and Australia.Chapter five is policy suggestions. The chapter explored seven policy suggestions and path choice of optimizing China's tax sevice system, interrelated link with China's current tax sevice system and international experience of tax sevice:Firstly, to establish the concept of active service for taxpayers'demand; secondly, to innovative means of tax service and optimizing methods of tax service; thirdly, to adjust the organizational setup and formate specialized and flat organizational structure; fourthly, to build a complete model depending on the government and market; fifthly, to improve the legal system and provide legal protection for tax service; sixthly, to formulate assessment indicators and provide quality assurance for tax service; seventhly, to establish monitoring system and supevise tax service.