Research On Optimizing China’s Tax Service

As an important part of the public service field, in support of modern tax theory, thetax service has become the new strategy, the general trend of modern administration oftax collection in the world. It is important duties of the tax department to provide servicefor taxpayer, and improving and optimizing tax services is one of the important tasks ofthe tax department, and it is also important for tax department to promote and shift theeconomic development mode. Good tax service environment can increase the taxpayer’stax compliance, reduce tax costs, improve efficiency of tax collection, and protect thetaxpayers’ interests. At the same time, the optimal tax service is not only to protect thelawful rights and interests of the taxpayers, but also is good for tax departments toimprove tax service.Take a combination of empirical analysis and normative analysis in the researchprocess, I analyzed the status of the Tax Service in China from the tax service providerpoint of view, and I think that China’s tax service platform has been established but needsfurther unification, tax service system has been initially established but needs furtherimprovement, some of the tax service information needs further transparency, and theprotection of the interests of taxpayers has been improved but needs further strengthening.And Tax Service in China has the following problems: First, there is a disconnectbetween the tax authorities and the taxpayer’s real needs; Second, there is a disconnectbetween the efficiency requirements of tax authorities and the quality of tax staffs; Third,there is a disconnect between the quality requirements of tax authorities and the securityof tax service job; Forth, there is a disconnect between supervision and evaluationrequirements of tax authorities and imperfect evaluation system. In the basis of the statusand problems of Tax Service in our country, and combined with the optimized tax serviceexperience abroad, this paper presents the recent measures to optimize the Tax Service inChina: First, simplify the procedures of the Tax, and improve the function of the taxservice hall; The second one is to improve the quality of tax officers to carry out thepersonalized service; The third one is to expand the tax laws of communication channels,and implement of self-taxable services. At the same time, I also proposed some long-termmeasures: First of all, we should improve taxpayers’ legitimate rights and interestsprotection system; Second, we must establish a comprehensive tax service supervisionand evaluation mechanism; Third, we should make the tax service-related knowledgeinto the education system; Fourth, we should further implement the tax serviceinformation open and transparent; Finally, we should actively establish security for TaxService in China.