Research On Optimization Of Tax Services From The Perspective Of Reducing The Tax Cost

In recent years, the state is committed to building service-oriented government. In recent times the national economic work conference, State Administration of Taxation, tax services regarded as a key annual tax content of the work, the tax authorities at all levels are committed to the construction and improvement of tax service system, and have achieved certain results, but from the theory of perfect and meet people's needs is still a considerable distance. After years of work practice and research, with reading the literature, I believe that the tax costs and constraints are the important factor that affect the improving of the degree of taxpayer compliance, higher tax costs will lead to the taxpayer dissatisfaction with the tax authorities, affecting levied for harmony, which is not conducive to the improvement of degree of tax compliance, and the lower tax costs is the common aspiration of the majority of taxpayers.This perspective in order to reduce tax costs, studies on the optimization of tax services. Tax Service on the analysis of China's current problems are centered on the work which is not conducive to reducing the tax costs, proposed measures also focus on reducing tax costs.This research method:First, Literature reading method. Collecting and reading many of the relevant literature, data, understanding and grasping of China's present status of the tax service system, extract typical perspectives, lay the foundation in order to study and propose thesis. Second, Summary induction. By reading through the literature, analysis of such cases, reviewing the latest research results and international mainstream, form their own views from the lessons that are drawn from the law. Third, Survey method. Deeping in tax service line, to carry out research work, Seeing for themselves the real situation of the taxpayer and the real needs to reduce the tax costs, understanding taxpayers'currently available about the quality of service tax, summarize the shortcomings of the current tax services, from the perspective of reducing the tax cost of the tax proposed measures and methods to build a sound service system.Around the theme of optimizing tax services, the author of the theoretical basis for tax services, related concepts, positioning and theoretical study of tax costs, focus on the research of practical work, the data support the contention, well-founded, detailed analysis the lack of the current tax which is not conducive to reducing the cost of services, and proposing countermeasures, drawing on the basis of expert opinion at home and abroad and striving to achieve new breakthroughs.First, closely around the optimization of the beneficiaries of the tax services that are the taxpayers, propose this perspective of lower tax cost, spin-off the tax cost of the taxpayer's levied from a wide range of content generated by the tax cost of common concept of independent, All studies have revolved around how to optimize the tax service and reasonable to reduce the tax costs to expand, key point prominent, the analysis more realistic, countermeasures more workable, improving Practical guidance and usefulness of the relevance.Second, in the discussion by focusing on strengthening the tax cost, tax services, tax compliance and other relevant concepts of the logical relationship, come to the goal of optimizing the tax services are lower tax costs and improve tax compliance degree, the optimization of the tax service is essential but not sufficient condition to achieve these goals, and the need for higher, Goal of achieving a decisive role, To rationalize the research ideas, To analyze problems and propose a solution to carry out strictly in accordance with this idea, while in the theoretical studies focus on research data obtained support for the argument, is much more plentiful and informative.Third, in the discussion of optimal tax services, combined with theoretical studies and field surveys, for the tax authorities to make specific policy recommendations, is a strong practical guide.