Countermeasure Research On Optimizing Tax Service System

"Serve Scientific Development, Build A Harmonious Tax" is the theme of tax collection in the new period. Focusing on this point, tax service is a good starting point for tax authorities transforming management to service, which is the right choice to improve the modern tax administration level. It is a necessary choice to achieve tax career’s scientific development by constructing tax service system with scientific plan and development on the whole, blending tax service concept, institutional mechanisms, business connotation and aims and demands into taxation’s overall process. After many beneficial exploration and practice on tax services of tax authorities at all levels in China, a lot of considerable progress has been made in the basic theory, construction of information technology, service platform construction and protection of taxpayer’s rights in recent years. But there is a certain gap in tax service system between our county and developed counties. Tax service system in our county is still in lack of the integrity, systematization, continuity and security. This paper analysis the China’s tax service development course and present situation. At the same time, it also makes summaries of the advanced experience in tax service of developed counties. In the guide of theories on public service, tax compliance and process reengineering, this study puts forward some basic principles to optimize the tax service system in China. What’s more, it points out that we can improve China’s tax service system construction in the way of tax service platform building, protecting the rights and interests of taxpayers, tax service performance evaluation and the tax service security on the base of dealing with three basic problems about tax service system.