Tax Service And Its Optimization Research

From the objective need of building Socialism with Chinese Characteristics, strengthening the government’s public service functions is the basic requirement of the government institutions’present reform. As one of important functions of government departments, the tax department should continue to improve and strengthen the tax service to meet the millions of taxpayer’s vital needs, so that the reform can play its due effect. During "Eleventh Five-Year", Tax Service in China has been developed rapidly and the level of tax services has been increased significantly."Twelfth Five-Year" is the critical period of comprehensively promoting the tax services, while the Tax services also meet some new challenges. With the growing awareness of the protection of the taxpayer’s interests, contradictions between the taxpayer’s service requirements and the tax authority’s limited ability to provide services become an increasingly prominent, which urgently requires us to achieve new breakthroughs in terms of the tax service’s awareness conception, measures means and physical mechanisms.In this paper, as an entry point to the modern tax public services, as to explore the new era tax services. The paper uses the method of literature review to deeply interpret connotation of tax services from the perspective of political science, economics and management. And by summarizing the tax service experience and practices in Britain, U.S.A and other developed economies, used the method of Comparative study to format an objective and correct interpretation which also have historical depth and international breadth for tax service. Combining my actual work, I used a questionnaire to investigate tax services to the status of the local tax system in Baotou and the actual cases and the first-line data in the tax collection and management to reflect the current status, effectiveness, causes and problems of tax services in local tax department. I deeply analyzed five points involved in the questionnaire.The paper is divided into four parts, one is the introduction, this paper expatiates the background and purpose, foreign tax service theory briefly and development situation and domestic tax service research briefly; The second is overview of the tax service, discusses the tax service means, composition, characteristics and functions, interprets the tax service from political science, economics and management area. The third is tax service analysis, through to Baotou land tax system tax service questionnaire survey data analysis, this paper summarizes the land tax system of Baotou tax service condition, results, and explore tax service problems and causes; The fourth is to explore the optimization of the tax service measures, then researches Baotou tax service and the optimization of the situation, the paper puts forward the optimization of the tax service related measures, namely update service concept and working ideas, hold on the key of tax service; Perfect the tax service system and mechanism, as to improve the efficiency of the tax service, and To develop the evaluation of the tax services scientific, Urge the tax service diligent and incorruptibility.The innovation of my investigation is the combination of theory and practice, I explored initiatives to optimize tax services in local area and applied the research role in real life. So tax department can do their best to serve the taxpayers and to promote the construction of the socialist tax system and a service-oriented government.