A Discussion On Optimization Of The Service In Grassroots Taxation Bureau Administration

The establishment of public service-oriented government becomes the direction of China’s administrative reform which is under the influence of the New Public Management movement. Tax Authority as one of the important government departments, tax management concepts has also been changed from supervision management to service-oriented management, and the inequality supervision relationship between taxpayers and tax authorities is being changed towards equality relationship. With the continuous improvement of the civil legal awareness, their right awareness is also enhanced continuously, how to provide better services to taxpayers has been become the important difficulties in the grass-roots work of the Inland Revenue Department. First of all, this paper adopts the method of combining theory and practice, defines the meaning of tax services and content, then determines the tax service optimization direction through the basic theory of three tax services:the public finance theory, the theory of tax compliance and the public administration theory. Second, this paper draws on the good tax service experience from developed countries such as United States, Australia, Canada and Japan through analyzing their tax services practice. Subsequently, the methods of optimization of tax services are explored through combining with the development of China’s tax services and the problems faced by tax and the services practice of East Lake New Technology Development Zone Local Taxation Bureau. Finally, based on the results of above analysis, the tax services need to be improved in the following aspects: improving the protection of taxpayers’ rights laws and regulations, improving the quality of tax officials and sense of service,establishing the tax service monitoring and evaluation system, increasing tax service forms and content, providing easy and convenient tax service channels, and strengthening tax information technology construction, in order to effectively improve taxpayers’compliance, achieve the harmony and win-win situation between tax authorities and taxpayers.