Study On Tax Service Of Nantong Municipal Office Of State Administration Of Taxation

Tax service is a hot topic discussed and studied by theorists and tax administrations of all levels. In recent years, China’s tax service has made significant progress in the aspects of system, ways and means. But there are still many theoretical and practical problems. A prominent manifestation is that tax service is not yet based on taxpayers’ needs. Due to the long prevalent influence of "power orientation" idea, the nominal "tax service" is often provided for the actual purpose of "convenient administration". Tax service based on taxpayers’needs is the inborn requirement of market economy, the objective requirement of service-oriented government, and the times request of harmonious tax administration. Moreover, it’s urgently demanded by tax payers.This article starts from the history of tax service for a theoretical discussion, using the theories of public finance, new public administration, social contract and tax compliance. Then it takes Nantong Municipal Office of SAT as an example, and after a thorough analysis on the current situation of tax service, discusses how to establish a modern tax service system featuring a scientific theory, systematic rules, a branded platform, standard operation procedures, an effective guarantee, social service and normalized assessments, in anticipation for a breakthrough in the establishment of systematic and effective tax service.