Research On The Current Status, Problems And Optimization Approaches Of Tax Service

The tax service is the basis of modern tax collection and administration mode. To optimize and improve the tax service has important significance in improving the social tax compliance, ensuring the sustainable growth of tax revenue and bringing tax function into full play. Along with the transformation of our government into service-oriented government and the further development of constructing a harmonious society, the work of tax service plays an increasingly important role in the work of taxation. It’s the core work and legal obligation for the tax authorities to provide the tax payers with civilized, standard, efficient and convenient services. How to effectively solve the problems in the tax service has been an important subject faced by the tax authorities at various levels.Welding the theory of tax compliance and taxpayer’s demand, this article aims to conduct a profound analysis of current accomplishments and limitations of tax-levying service in Jiaozuo, Henan province and the resultant factors, respectively, based on a thorough investigation of the tax-levying service provided by the city’s tax system. Drawing on the experience of foreign countries, the author puts forward the theory of "Three Perseveres" with regard to orientations of tax-levying service. First, we should persevere in making the demand of taxpayers as the orientation and the tax compliance theory as the guideline of our work; Second, we should persevere in coordination of paying attention to both service and audition and coordination of pursuing impartial law enforcement and work efficiency; Third, we should persevere in emphasizing both the substantial outcome and individualized service.In terms of the structure, this thesis first summarizes the accomplishments and limitations of the tax-levying service work and their respective causes with foreign experiences as the reference, and then presents measures and proposals of solving those problems. This article adopts the following research methods:combining theory with practice, integrating standard with empirical study, comparative questionnaire analysis.Chapter One is the part of introduction, which mainly elaborates the background and significance of the study, literature review, research thoughts and methods, and the fundamental structure of the study.Chapter Two is about the theoretical basis of tax service. New public management theory and public service theory emphasize the government’s function of service, pursue the public interest, follow the service concept, and establish the economic subject relationship which provides the theoretical basis of tax service. The public finance theory requires that tax service should be fair service, service by law, efficiency service, and just law enforcement, establish the equal subject status of collecting tax and paying tax. The theory of tax compliance stresses the tax conception of the taxpayer and provides the theoretical foundation for personalized service.Chapter Three is about analysis of the current situation of tax-levying service in Jiaozuo and the existing problems, accomplishments are also summarized. In this chapter, the author analyzes problems brought about directly by insufficient understanding of tax-levying service, such as tax system design and the levying process featuring bureaucracy, unbalanced importance attached to the form and effect of tax-levying and low-end service.Chapter Four is about international practical experiences of referential value. In this chapter, we generalize American and German achievements and experiences of tax-levying service.Chapter Five is about the practice and exploration of optimizing tax-levying service. First, basic law of taxation should be introduced, and tax system should be completed as a solution to the top-level systemic problems. Second, correct tax-levying service concept should be established, analysis of taxpayer’s demand should be strengthened, and the process of service should be optimized to improve the service level. Third, scientific evaluation should be conducted to enhance the service ability, thus shoring up the effect of tax-levying service.