Counterplan Research On Promoting Paying-taxes Service Quality

With the construction of a harmonious society in China the overall goal of the establishment, the government function of public service change and democracy, legal system to speed up the process, further change the tax administration concept, improve service quality improvement of tax, tax collection and administration way, actively promote the tax collection from the traditional management to modern management supervision service type conversion, has become the current levels of taxation institutions and economic theory bound pays close attention to study and core issues.To improve taxation service quality also is the world the reform of tax collection and management of the core content, it is the world common consensus.Compared with developed countries, further improving the Paying taxes Service of our country is compared, still put in bigger difference, in many areas there is still inadequate and blank.Combining the national conditions of China, follow the international trend, draw lessons from the advanced experience of the developed country, follow the international practice, from the mechanism, system and means of service, service innovation, to build with Chinese characteristics, the tax payment service system is responsive to the international tax administration reform the route one must take.Circular of the State Administration of Taxation Based on the requirements of the development of the times, put forward clearly: Paying taxes Service tax collection and management supplement each other, parallel development, two are the core content of the taxation departments to perform their duties.This localization, to further strengthen and improve the Paying taxes Service, to build a new modern tax collection management system, clarify the tax payment service the basic idea, have important real significance.Current, building of socialism with Chinese characteristics from objective reality, around service Scientific Outlook on development, and build a harmonious tax social development theme, to the laws and regulations as the basis, to the taxpayer legitimate demand oriented, in order to improve the ratio of tax compliance for the purpose, through various forms of propaganda of tax law, tax consulting, services, credit management, safeguard the rights and interests of social cooperation, multi-effect simultaneously, continuous optimization and improvement of Paying taxes Services, is conducive to the harmonious taxation relation and contradiction, resolve, cultivate harmonious revenue environment, create good taxation image, actively promoting the transformation of the mode of tax collection and management.The tax authorities to safeguard the legitimate rights and interests of taxpayers; for the taxpayer to provide convenient and efficient service, as far as possible to reduce the taxpayers to fulfill their obligations to pay taxes on the tax compliance cost, true implementation "for the country for the people of tax money," Paying taxes Services.This paper consists of introduction, related concept theory, current situation and problem analysis, summarization and Prospect Analysis on the development path of five parts.The first part discusses the related to this research background, significance, domestic and foreign research and the research objectives, methods, in addition, the paper points out the characteristics and possible innovations.The second part through conceptual and theoretical analysis, defines the concept of Paying taxes Service, and the tax collection and management of each link to provide Paying taxes Service contents of each step were summarized.The third part of the tax service of our country existing tax compliance cost high phenomenon is highly summarized, summed up from time to time, money, psychological aspects of three specific performance.At the same time, the analysis of current situation of phenomenon behind the root of the problem, both the quality of personnel and information system construction, and tax departments connection problems of mechanism, as well as internal and external supervision and feedback has not form ego loop correction improved mechanism system.The fourth part on how to enhance the tax service quality were exploratory study, from the collection, management, inspection, personnel quality and assessment mechanism construction point of view put forward prospective tax service ways.The last part of the summary and prospect of the thesis, firstly summarized, and the future of tax services and order, cross industry interconnection mutual possible development trend outlook.