The Study Of Problems And Solutions Of Taxpayer Service Of Dezhou Municipal Office, SAT

Taxpayer service is to improve taxpayer compliance with the tax law degree and the specific requirements of service-oriented office building, together with the tax collection for the tax authorities as the two main tasks. It has become an international hot spot that abstracts great attention from the theory horizon of government administration and taxation administration in recent years. Western developed countries have the tax office to reform the tax service as a top priority. In2004, General Office of the State Administration of Taxation began to regard taxpayer service as an important task. After the super-ministries reform in2008, the taxpayer service has turned into the most vital task of the state administration of taxation.This paper studies to determine the connotation of taxpayer service that taxation office provides for taxpayers to facilitate and fulfill tax obligations and the rights to enjoy the services of the general taxpayer in tax collection and administration in accordance with the law. As well it tries to identify the public, legal, comprehensive, initiative and other basic features of tax service, define the core elements of the tax service, expound the research results on the basis of new public management and new public services theory, service-oriented government theory, tax compliance theory and analysis the problems of taxpayer service.Dezhou Municipal Office of the State Administration of Taxation has completed some beneficial exploration and practice on taxpayer service. Taxpayer service system and tax service platform building has began to take shape. The taxpayer’s interests are further protected. The contents and measures of taxpayer service are continuously enriched and innovated. The taxpayer satisfaction and tax compliance has been ever-increasing. However, a series of practical investigation and detailed analysis have showed that the scientific research strength is the restricting this stage of the work. Lack of human resources, imperfect institution building, the traditional management thinking have dragged the taxpayer service and there is still a certain gap to the needs of the situation. The paper offers a review of exploration and practice on taxpayer service of Dezhou Municipal Office of the State Administration of Taxation and analyses the problems, including the concept of taxpayer service, long-term planning of taxpayer service, full-service, comprehensive in erroneous taxpayer service, information building and team building, community-based tax service, performance evaluation, monitoring mechanisms and other aspects, using the method of empirical analysis and theoretical analysis, combined with personal work experience and the new public management theory, service-oriented government theory, the tax compliance theory. Drawing on tax offices in developed countries and other cities, including Toronto, Ireland, Durban, Marseille, Los Angeles, Osaka, Seoul, Nanjing, Wuxi, Chengdu, Jinan. Combined with the actual situation of Dezhou Municipal Office of the State Administration of Taxation, personal insight and some related theories, the paper puts forward definite proposals and measures finally, including set up a correct orientation, draw up a scientific planning, build a full-service pattern, service reasonably, speed up information, professional, socialization, improve supervision and performance evaluation mechanism, etc.