The Study Of Optimizing The Tax Service System Based On The Taxpayer Perspective

In recent years,with the growing awareness of protecting taxpayer rights,the taxservice is not only the hot discussing issue of tax theory session and taxauthorities,but also to adapt to the development of modern tax administration.Taxservice started late in China and not yet formed a unified specification of conductstandaeds.There is also a obvious gap compared with Western developed coutries.Thetaxpayers always faced some inconvenience in the process of dealing with tax-relatedbusiness,taking up a lot of time cost and psychological cost,then how to reduce thecost of the taxpayer and to improve the Tax efficiency and quality become a problemworthy of study and discussion.One purpose of optimizing tax service is to protect the legitimate rights andinterests of the taxpayers,it not only asks us to feedback the taxpayers’demandtimely,but also to establish a fair tax environment for law enforcement.Based on theabove,the auther aims to understand all kinds of needs of taxpayers by research,andfuther improve the tax service system by finding the problems and proposing aadapted solution.The specific content of this article consists four parts:The first part consists of Chapters I and II,it introduces mainly the recentresearch on the domestic and international tax services and analsis the relationshipbetween the public management theory, public finance theory, the theory of taxcompliance and the tax service based on the taxpayers’ perspective,laying a theoriticalfoundation for the next practice study.The second part firstly inspects the current conditions of tax service andsummarizis what problems there are and the causes in the eye of the taxpayers.Thispaper randomly conducts s survey of200taxpayers by questionnaire,and sets up sixaspects fully emboding the basic elements of the tax service.Then sum up the existingproblems like the service concept weak,the operating mechanism imperfect according to the survey feedback.The third part compares the foreign tax services with ours,and summarizes theAustralia, Canada, the United States, Japan and several representative national taxservice experience by using of qualitative and inductive in order to explore thereference to the tax service in China.Part IV explores the establishment of specific recommendations from thetaxpayer perspective based on the advanced management experience of tax servicecombined with China’s national conditions and the problems existing in the taxservice. Including establishing an service concept for taxpayer and achieving theorganic integration service and law enforcement,setting up tax service standardsystem and forming a unified and efficient mechnism,accelerating the construction ofthe taxation of e-government,meeting the continuously changeable needs oftaxpayers.