The Countermeasure Study Of Chinese Ratepaying Service System Construction Issue

With the western developed countries and the rising of new public management, government function, role and administrative concept has undergone profound changes, the tax department as the organization of national financial revenue of government functional departments, conform to the trend of their roles and functions to undertake be examined afresh and adjust. Nineteen fifties, the United States proposed tax service concept, this concept in international society gradually gained recognition and carry out generally, tax service has become the world tax collection and the development of strategies and trend.Tax service starts late in our country," tax service " of the concept put forward formally, the earliest in 1993 December national tax system reforms working conference to go up, after the tax payment service began to attract attention, the taxation organs at all levels after more than 10 years of active exploration and practice, the tax payment service work and achieved certain results and progress the tax service system, promote the construction and development, the initial formation of the tax payment service theory, institutional arrangements, business norms, platform construction, organization, evaluation as the main content of the tax payment service system.But looked from the overall, our country tax payment service system construction still is in start level, still existing a lot of problems, where the individual in the tax payment service work heavy representation of light substance, tax services still stay in the shallow layers and surface, the tax payment service system is still in need of further optimization and improvement.Based on the basic elements of the tax payment service, in the study of inductive tax service on the basis of the theory, the tax payment service point on the new public service theory, theory of tax compliance and the legal relations of taxation theory under the framework of the new public service theory, mainly to spread out for core are discussed in detail, and aims at logic clear summary of the theory of universal significance, draw beneficial outcomes or essence used in tax service system in our country study, for consummates our country tax payment service system to lay a solid theoretical foundation.Based on tax service of our country current situation and foreign tax service development status were analyzed and compared, especially in the City Local Taxation Bureau exploration and practice of tax service as an example, the comprehensive use of qualitative analysis, comparative analysis, inductive analysis and other methods, in the course of the study followed the present-analysis of the problem-to solve the problem of the the basic train of thought, through drawing lessons from foreign experience of tax services, in combination with the current condition of our country and the tax payment service development present situation in the foundation, seek the perfection of tax service system in our country the specific train of thought, put forward the tax payment service system, system, service system, organization system and performance appraisal system in the construction of five systems, to improve tax service system in our country specific recommendations are given, in the practical level, and has strong applicability and maneuverability.