Some Thinking About Optimizing Tax Service Mode

Nowadays, with the emergence and development of the New Public Governing Movement, government’s function is gradually transforming from public control to public service. Treating tax paying service as its core business is a key reflection of tax bureau moving towards that direction, creating better public service and making innovations in social administration. At the same time, it is of significant importance for tax bureau to establish tax paying service consciousness, standardize tax paying service procedures and improve tax paying service standards, in order to protect taxpayers’ legitimate rights and increase taxpayers’compliance. In recent years, despite of a few useful exploration and practice in improving tax paying service by tax bureau, socialization of tax paying service has not yet been reached. This is due to the lack of a complete set of tax paying service modes which can satisfy the need of taxpayers in all social classes. Therefore, improving tax paying service is a severe and imminent task facing us.This article analyzed current tax paying service by combining the practical application of new public service theory, New Public Finance Theory and Tax Compliance Theory in improving tax paying services, with the front-line working experience of foreign tax department of Xi’an Local Tax Bureau, and pointed out a few problems such as poor awareness of tax paying service, incomplete tax paying service system, single way of tax paying service, construction of information network has not yet been on the right track, low level of socialization of tax paying service, and so on. And by learning from both domestic and foreign advanced experience, it suggested ways to improve our country’s tax paying service system, such as increase tax officials’service awareness and self-competence, complete and perfect tax paying service system, take advantage of sophisticated information system, speed up socialization of tax paying service, strengthen performance appraisal in tax paying services, and so on.