Research On Government Taxation Service Oriented By Tax Modernization

The objective of tax administration is to establish a new taxation service system which is oriented to increase degree of satisfactory and taxpayer compliance and to meet the reasonable needs of taxpayers. Tax modernization is the production of information ages, also it is an important part of e-government affairs and the realistic objective of tax administration.The construction of tax service system must be oriented by tax modernization, meanwhile tax modernization provides support of culture orientation, technology tools and law for government taxation service.Government playing the main role in taxation, is the most important provider for taxation services. Therefore, Based on the background of tax modernization.this paper analyzes the problems existed in government taxation service with a complete new sight by means of relating theory to practice.It aims at establishing taxation service system fitting tax modernization.Firstly, the essay defines the scope of taxation service and the implication of tax modernization,analyzes the impact of modern taxation culture, development of information technology and modern supervision and communication mechanisms on government taxation service; then it elaborates theoretical foundation of taxation service, mainly analyzes tax contract theory on tax reform and taxation service, and settles basis for innovation of service system. What’s more, it expounds the status quo of government taxation service in our country, pointing out the problems that government taxation service doesn’t fit well to tax modernization. Also it analyses the practice of taxation service in OECD, America, and UK and useful efforts to our country, which is the realistic evidence for improving taxation service system. Last the paper puts forward the main procedures to improve government taxation service system oriented by tax modernization,which is the key point of this paper.