Zhuzhou City Local Taxation System Taxation Service Problem Research

Tax service management concept originated in the nineteen fifties of the UnitedStates, has become the international tax revenue collection development one kind oftidal current and trend. China in1993of December national tax system to reformworking conference of the first truly put forward " service for taxpayer " concept, hebegan to study tax services. After ten years of development, the tax payment servicehas been regarded as tax collection and management work is an important part of.Hunan province Zhuzhou land tax has been established since1994, has beencommitted to the tax payment service, from the content, methods, measures, and otheraspects of the system to obtain significant progress, but in practice there are a lot ofproblems. In view of this, the author hopes that theoretically discusses the ZhuzhouCity local tax system tax services. In this thesis, from the definition of the concept oftax service, using the theory of new public service theory, serve the people, servicetype government theory and tax compliance theory, preliminary to the taxpayer needsoriented tax service problems theory is discussed. Secondly, according to the ZhuzhouCity local tax system tax services present situation, points out the existing mainproblems, such as lack of awareness of tax services, tax service level is not high, thetax payment service process is more complex, the tax payment service means shouldbe creative, personalized service to flow at the form, and a detailed analysis of thecauses of these problems, such as the quality of personnel need to be improved, hasyet to establish a harmonious and efficient tax service management mechanism,democratic participation rate is low, lack of unified standard tax service evaluationmechanism. Again, this paper introduces and analyzes several antecedent country taxpayment service successful experience and enlightenment. Finally, according to theZhuzhou land tax in the tax payment service problems put forward the optimizationmeasures, including: to establish a taxpayer oriented tax service concept; throughprocess reengineering improving taxpayer service efficiency; perfect supervision andevaluation mechanism to improve tax service quality; strengthen the tax cadre teamconstruction to improve the ability to implement tax service; service objectclassification in order to meet the personalized needs of taxpayers; in-depthdevelopment of cultural construction in order to improve the quality of tax services.