Research On Taxation Service Under The Background Of China’s Informatization

In our country, because the taxation service and informatization start late, and the modern informatization of taxation service system is in improving stage now, the research on taxation service under the background of China’s informatization is of great significance. In this thesis, I made use of a series of theories about public management, such as the three basic taxation service theories, namely the Public Finance Theory, the New Public Management Theory, the Taxation Compliance Theory, the National Informatization Development Strategy Theory and the National Informatization Seven Elements Theory, and I drew lessons from experts’ theory researches and successful practices at home and abroad. Closely combined with China’s actual situation, I analysed the problems and solutions in current taxation service through case study method, examples of validation and analytic hierarchy process, by taking taxation service under the background of informatization of Jingyan County SAT as an example. Thus we know that the construction of taxation service should start from the combination between informatization and taxation service, under the guidance of advancing combining informatization with industrialization vigorously which was proposed at the17th Party Congress. Then to find ways in advancing taxation service, such as building the modern information taxation service system, achieving efficient taxation service. Wish that this thesis can make a contribution to the construction of informatization taxation service, namely improving the quality and efficiency of tax collection and management, reducing tax compliance costs, protecting taxpayers’ legitimate rights and interests, guiding the tax compliance and building a harmonious relationship between the tax collectors and taxpayers.There are two aspects of innovation and inadequacy respectively. As to innovation, firstly, this paper corrected the one-sided understanding of that informatization is just an aided mean, which is promoted up to national strategy height and furtherly used in modern informatization taxation service system, namely the innovation of concept. Secondly, in order to provide methods for building modern informatization taxation service system, this paper described the theroy, mechanism, system and direction of reformation about informatization and taxation service in detail, namely innovation of integration. As to the inadequacy, firstly, there is the lack of universality. Besides the informatization theory, the tax payment service theory and issued documents from the State Administration of Taxation, other datas are mainly coming from Jingyan County State Administration of Taxation. Although the national taxation system is a vertical management department, there is difference in the regulations between different provinces. Because Jingyan is just a county-level unit, having section chief rank, there are deficiencies in universality and comprehensiveness. So we need to pay more attention to and do well in dealing with the detailed situation of Jingyan County the same as dealing in the provice and the county. Secondly, there is lack of objectivity. The implementation of informatization theory, tax service theory, buliding a modern taxation service system theory and reformation measures, which is difficult and put forward in this paper, needs the cooperation of different departments, the promotion of informatization standards and speed.