| Tax service is the earliest," born two tactical period the United States of america. In recentyears, the tax payment service has become the world of modern tax collection and developmentof new strategies and trends. In2008, the State Administration of Taxation taxpayer servicedepartment was established, reflect our country tax administration from " law enforcementsupervision type knife to" management service type" change,2009by the State Administration oftaxation as a" tax service years", the tax payment service is increasingly important.This article take the Jiangsu province Changzhou area state taxation as the research object,mainly from the new public management, public finance and tax compliance theory in-depthanalysis of current tax service present situation, at this stage of the tax payment service in theproblem of existence and reason, put forward to perfect Jiangsu province Changzhou area taxservice system solutions, for tax services provide theoretical guidance. This paper mainly fromthe following several aspects:The first part is the introduction, at home and abroad about the tax service developmentprocess and selection on the basis of the theory, the application of new public managementtheory and the theory of tax compliance to Changzhou area tax service present situation carrieson the analysis from the perspective of new public management, to survey the Changzhougovernment rent tax service is insufficient, put forward compose to build of new publicmanagement spirit humane, efficient, transparent, perfect the tax payment service system, andfurther put forward to perfect local tax service system in Changzhou.In the second part, the basic theory of tax service, expounds the tax service concept,characteristic, analyzed the necessity of tax service, clear tax service vision, put forward toperfect the tax payment service system theory.The third part of this article through to the Changzhou government rent tax service presentsituation and the existence question investigation, in-depth analysis of the Jiangsu provinceChangzhou city tax service problems, including the low level of services, informationtechnology application level is not high, evaluation mechanism is not perfect, the serviceefficiency to be improved, intermediary service to be perfect, and also the analysis the causes ofthe problem.The fourth part of this article put forward to perfect the perfect Changzhou local tax servicesystem solutions, including updated tax service concept, establish a people-centered philosophy;rational allocation of tax service area, improve service efficiency; strengthen the tax publicity;enhance the department cooperation, integration of resources, improve the tax paymentservice environment and the establishment of a sound service system, countermeasures andsuggestions.The fifth chapter of the article summarizes the research conclusion and the prospect offuture tax services... |
