A Case Study On Tax Service Problem From The Perspective Of New Public Service Theory

Tax services throughout every corner of taxation work, are the foundation of tax revenue. Recent years, tax services have become a focus of the national tax bureau. The concept, service mode and service pattern of taxation services have achieved tremendous changes. How to improve tax services and relationship between the tax bureau and tax payers is an important issue for us. China’s current tax services can’t adapt to the development of the age and the taxpayers’ needs, since there are many obstacles and challenges to satisfy tax payers. Therefore, it is an inevitable task work for us to improve the quality of tax services of today’s taxation work, which is equally a long-term and systematic project.This essay generally reflect and analyze the problems in tax services, using the new public service theory as the theoretical basis. The author pointed out that certain aspects of problems exist in the Finance and Trade Zone tax bureau’s work, like over-relying on supervisors, disorganizational bureau system, seriously lacking of corresponding experts, ignorance of tax payers’ civil rights, misunderstanding of tax service recipients. Based on the new theory of public service, the author comes up with several ways to serve the citizens, to make the taxpayers come the first for the tax authorities. Therefore, given the present situation, it is necessary for the Finance and Trade Zone tax bureau to establish the service-come-first concept, to establish a full-range tax service evaluation system, to enhance service awareness, to strengthen the construction of soft environment, to perfect the target assessment system and to broaden the connection between tax payers and the tax bureau. Thus the tax bureau of the Finance and Trade Zone is capable of perfecting the service culture, improving working abilities and solving certain practical issues in daily work.