Dilemma Of The New Public Service Theory In Aspect Of Tax Service Application And Its Solution

Tax service is a general term of service measures.It means the procedure of the tax department’s providing various regulations of the State’s tax laws and rules during the process of taxpayers’carrying out their rights and obligations. Tax service differs from the general revenue management work in that it contains more human factors in terms of concept and it is taxpayers’benefit-centered, stressing the establishment of harmonious relationship between the two sides of the taxpayers and publicans. It is always the major subject about how to strengthen tax service. To establish and standardize tax service system is also the major realistic problem that the construction of a service-oriented tax authorities faced. It puts forward new requirement to tax service, especially in the current process of establishing a service-oriented government in our country.As a newer public management theory, New Public Service Theory mainly research the role definition of government and citizens and how to incorporate into the government’s management system better in order to achieve the maximization of citizen rights and interests. After the central analysis and self-examination, aiming at the weakness of various administrative theory, it was put forward combined the objective requirement of public management. It mainly aims at eliminating the malpractice of entrepreneurial government by means of participating jointly, through the establishment of the role definition of government and the relationship between government and citizens.To create win-win situation between taxpayers and publicans in order to practice the New Public Theory efficiency in the work, X Municipal Local Taxation Bureau make full use of theoretical achievements of the New Public Service to establish a multilevel, full range of tax service system and provide a more comfortable environment for taxpayers in accordance with the concept of people-oriented and customer-oriented service. As the ideological change not thoroughly enough, system of bondage, lacking of system establishing and so on, there are still some problems in the practice and application of the New Public Theory in X Municipal Local Taxation Bureau. For example, there are misconceptions in thoughts in the establishment of tax service system among parts of the stuffs so that their enthusiasm is not high and the resource that can be voted into tax service is relatively limited. Some better policies also lack operability in the process of practicing. To really improve the level of tax service and achieve the establishment of taxpayer-oriented efficient in aspects of changing concept, perfect system and supervision and examination.Naturally, the point of the establishment of tax service is thoughts and system, which is also the main challenge in the process of practicing the New Public Service Theory in X Municipal Local Taxation Bureau. The key to establish new service mode is the changing concept and perfect system. It’s also the point to implement localization in the process of tax service to develop effective measures and resolve existent problems in these two aspects. The brilliance of humanity in the New Public Service Theory is both the powerful instrument of resolving problems and the ultimate performance of achieving goals.