A Study On Countermeasures Of Modern Tax Service System In China

The strengthening of tax service and strict tax enforcement are two pillars of the modern tax system to ensure the effective operation. Therefore, to accommodate the world trends, tax services have become a symbol of modern tax administration.The level of tax service directly affects the degree of tax compliance, the tax costs, the relationship between the two sides and the construction of a new pattern of modern tax collection. Therefore, tax authorities must change the tax ideas, regulate levied behavior and establish a new modern tax service system.In addition to the introduction, the main research contents include the following four partsThe first chapter discusses the original theory of the tax service system. Based on the clear meaning of the modern tax service, the author discusses the differences between the modern and traditional tax service, and defines the meaning of modern tax service. The author believes that a perfect modern tax system should include a complete tax information service system, a scientific tax payment procedure service system, an excellent tax environment system, and an effective tax benefits service system. The new public service, the public finance theory and the tax laws are theoretical bases to improve our modern tax service. In practice, it is important to build a perfect tax service system.The second chapter reviews the history of changes in tax service system since the reform and opening-up, and analyzes the demand situation and the construction status of our tax service system. During the past decade, our tax authorities kept learning the advanced concepts from developed countries and regions, explored the tax collection changes from traditional "supervision and management" to "management service", built the tax service system based on information management, erected solid platform and e-service platform of the tax service office, introduced a number of tax service means, which greatly improved the tax efficiency. But at the same time, there are some problems to be solved in our tax service. For example, in the building of tax information service system, the way of tax information service is rare, the degree of information sharing is poor, the forms and channels of information service are relatively simple, and the network resources need further development. In the tax process service, the legal system is imperfect, the service program is unreasonable, and the service system is uncooperative and lack of co-ordination. In the tax environment, the tax service concepts still lag behind the objective needs of the modern tax service system, tax service and collection has not formed coordinate joint development pattern, the social system of the tax service is less developed. In the protection of the taxpayers’ interests, we need to improve the safeguarding mechanism of taxpayers, the organization system, and the assessment system. These issues affect the performance of tax service.The third chapter discusses the international experiences in the construction of modern tax service system. For example, we can improve laws and regulations of tax service, emphasis on protecting the interests of taxpayers, streamline the institutions, train the tax officials to reduce tax costs, establish more tax service institutions and take variety of methods, pay attention to the construction of the tax service information system, play a full role of intermediaries to achieve social tax service, conduct various of tax publicity and education to develop credit awareness, and pay attention to the supervision of tax service.Based on the clear objectives and basic concepts, chapter Ⅳ presents specific measures to improve the modern tax service system. For the institutional basis, we need to establish perfect institutional arrangements, improve the tax advocacy, policy announcements, and tax counseling system, establish a perfect tax advice system, promote the tax credit rating classification system, complete the taxpayer protection system, and improve the social collaboration system. For the modern tax service system self-construction, first, we need to reform the tax information service system to meet the reasonable requirements of the taxpayer, expand the content and form of information service, and establish an open communicate and improved mechanism for taxpayer. Second, we should create a scientific and efficient, simple and clear tax procedure, speed up the construction of the legal system, simplify the tax process, and improve service methods to achieve the diversification of service mode. Third, we need to establish a tax service environment system in order to improve tax compliance. For soft environment, we can improve the concept of tax service;for hard environment, we should strengthen the tax service platform system;for external environment, we need a sound social system for tax service. At the last, we should establish a sound rights protection system, improve the safeguarding organizational system for taxpayers, construct a perfect performance evaluation system, and establish a fair, impartial and legal working mechanism.