Research On Optimization Of The Tax Service System

Culture is an indicator reflecting the overall level of an ethnic group, a system or a section. Tax culture is motivation, as well as soul of the whole tax work. Spirit of the Seventh session of the Six Plenum provides a perfect opportunity to carry out tax culture study and construction more deeply and to propel tax work fully to new heights.To be more specific, taking tax bureau of Baotou city high-tech zone as an example, it is important, urgent and necessary to strengthen tax culture construction. Honestly speaking, the high-tech zone realized earlier on business construction. A lot of work has been completed and some experience is gained accordingly. However, theory-awareness and theory-guidance are necessities to continue the work based on the past, and that is the reason of choosing this thesis topic.Tax culture is the basic concept and spirit of tax authority and its staff formed in daily tax work, which present itself in work belief, moral criterion, value orientation, traditional customs and etc.Tax culture construction aims to concern and considerate for people, respect and educate people as well as improve the quality of people. Besides, when the material demand is satisfied, the staff’s spiritual need should be met so as to stimulate their positive working attitude. In this way, the better effect will be obtained based on more humanized, sensible and acceptable administrative behavior.Tax culture can be classified into four categories; they are material, institutional, behavior and spiritual culture. And it possesses seven functions including guidance, cohesion, criterion, encouragement, coordination, radiation and image function.Besides being directed by Scientific Outlook on Development, tax culture study should touch upon superordinate concept and theory which can be referred to organizational and administrative culture and Danhurt’s new public service theory.The study mainly adopts document analysis method and the supplemental methods are panel discussion and interview.Tax bureau of Baotou city high-tech zone follows the listed practices:1. Building the core value system to guide the idea and action of both leaders and staff.2. Regulating internal administrative mechanism to provide humanistic care.3. Improving modem collection and management system to optimize tax service.4. Strengthening team construction to form a study-oriented organization.5. Propelling spiritual civilization construction to establish a good professional image.Due to solidarity of the team and effective measures, the culture construction has gained remarkable achievement. However, some problems remained, such as insufficient cognition, obsolete idea, superficial experience, absent theory elevation and so on. Tax culture construction improvement demands the work of strengthening organizational leadership, planning scheme development, evaluation mechanism improvement, further impelling theoretical research, building solid hardware, making public widely, enriching the carrier of culture and laying emphasis on working method.