Study On Optimization Of Service-oriented Taxation In The Context Of E-government

With the rapid development of information technology, every aspect of the society is inseparable from the electronic office, which has strong influence on the development of the market economy and society. Therefore, the governments are spare no effort to implementing e-government at all levels, which also make the e-tax came into being. The e-tax is an important area of e-government, which is carried out by the tax departments to meet the high-efficiency and low-cost requirements. The process of electronic declaration, approval and payment are in favor of the optimization of e-tax processes, which provide a more convenient way for increasing tax service. However, some problems still exist in tax service.The main problems consist of five aspects, including the deviation cognition, the miscellaneous service processes, the low level of information, and the lacking of overall planning and professional training. Therefore, it is significant to study on the optimization of tax service in the context of e-government by the comparative analysis between the traditional and electronic way.This paper mainly studies on the optimization of tax service. The methods including comparative analysis, case analysis, combination of theory and practice are introduced to investigating the problem of tax service optimization. The thesis is divided into six parts.The introduction part of the thesis mainly explains the background, the research significance, the research methods, framework and innovation, the review on literature search, the core concept.The first chapter presents the theoretical basis of the tax services. The new public service and process re-engineering theory are discussed in this chapter.The second part mainly outlines the e-tax service. By drawing a comparison between the traditional tax service and e-tax service in the context of e-government, this chapter indicates the advantages of e-tax service. In addition, the environmental factors of e-tax service in domestic and several foreign countries are investigated.In the third chapter, the problems of tax service in our country are analyzed. It is clear that deviation cognition, miscellaneous service processes, low level of information, and the lacking of professional training are the principal problems.The fourth chapter discusses the strategies for improving the tax service in the context of e-government. According to the practical situation, the feasibility of new form of tax service, such as micro-blogging, QQ group, mobile taxation, is studied and specific strategies for improving and optimizing the tax service are proposed. As a summary of the research, the last part of this paper expounds the conclusions and does some prediction and forecast to the problems to be further discussed.