Using New Public Management Theory Improve And Optimize Tax Service

With the rise and development of New Public Management, many countries are calling for a government reform movement in the name of "Entrepreneurial Government""Service-oriented Government" and so on. On behalf of the state taxation rights, the tax authorities also starts to change from the "Supervision and Blow type" into "Public service-oriented type". Our country put forward the concept of service tax in1993, through a decade of development, tax service have made substantial progress in the conception and model of the service and achieved remarkable results.Apart from the exordium, this paper also contains other four parts. The first part describes the core thought of New Public Management theory and its background, the conception and content of tax service summarizes the development course of tax service in our country, definites the New Public Management’s enlightenment on tax service. The second part briefly discusses the situation of the Rare Earth High-tech Industrial Development Zone, local taxation bureau of Baotou, and analyses the existing problems in our tax service. These problems include weak tax service consciousness, the lack of unified tax service performance evaluation standard, morbid legal system, ineffective information delivery, insufficient socialization of tax service and the imperfect specialization service system. The third part mainly introduces the main experience of mature-tax service countries and regions at home and abroad. The fourth part bewrites the improvement of tax service in the Rare Earth High-tech Industrial Development Zone, local taxation bureau of Baotou, and also investigates some methods to improve our country tax service.The innovation of this paper:(1) this paper thinks the New Public Theory as the theoretical basis of the Tax Service, and conducts a comprehensive analysis of the Tax Service in China;(2) Carries on the analysis to the Baotou rare earth high technology and new technology industry development zone place tax affairs sub-bureau’s tax payment situation, concretes the insufficiency of our country Tax Service.