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The Researeh On The Tax Service System In Fushun

Posted on:2013-08-23Degree:MasterType:Thesis
Country:ChinaCandidate:B PengFull Text:PDF
GTID:2269330401462035Subject:Public administration
Abstract/Summary:PDF Full Text Request
Tax payment service is the basic link of modern tax management and is the important symbol to judge the level of tax revenue collection and management in a country.In recent years, along with the political system reform deepening, the transformation of government functions and the taxpayers rights protection consciousness rising ceaselessly, the improvement and optimization of tax services is not only the general options and the common tendency for most of the world’s countries tax departments but also the extensive research and discussion hot topic for the tax theory and the tax department. The practice proved that high quality tax services not only can reduce the cost of the tax effectively and optimize the regional development environment but also has important influence in constructing the harmonious tax revenue new pattern, improving the working quality and law enforcement level of taxation and improving tax compliance.In recent years, although the tax authorities at all levels have explored and practiced a lot on the tax payment service and achieved some success. Because the tax service of our country started later, we haven’t yet formed a unified standards. Regardless of the breadth and the depth, there are obvious difference between the advanced foreign tax service system in western developed countries and us. The present and development of the new public service theory provides the theory significance and the practice significance enlightenment for improvement of the tax payment service system and pointed out the new direction for development of new type of tax services.This article take the Fushun state taxation as a case, through providing questionnaire and visiting concerned departments,besides the solution of tax service present situation, it analyses on the tax payment service level and tax service information, it analyses the causes deeply.With the new public service theory, it elaborates the consummation tax service system countermeasures.This paper mainly from the following several aspects:the first part is introdution, the second part is relevant concepts and theory, the third part is the tax service present situation in Fushun, the fourth part is the tax service existence question and reason analysis in Fushun, the fifth part is the application of the theory of new public service and perfecting the tax payment service system countermeasures.
Keywords/Search Tags:State taxation, Tax payment service, Construction
PDF Full Text Request
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