Study On Countermeasures For The Construction Of The Service Type Tax Team

Based on the related definition of tax service, the thesis provides a comprehensiveanalysis in terms of the problems in taxation of China and the related root causes undernew period, for instance, the lack of tax theory, the absence of professional ethics inbuilding service-oriented tax team, the hysteresis of building tax culture, the flawsexisting in service-oriented tax authority and insufficient service capacity of tax team.Next, to perfect the tax service system and build the effective and service-oriented taxteam, the thesis continues to put forward some necessary and scientific solutions,including not only macro-environment factors like legal environment of tax revenue, theconstruction of tax culture, the building of tax service system and tax authority in thecarrier of service-oriented tax team but also direct factors like tax service capacity andtax service theory and indirect factors like the building of professional ethics andideological and political construction of tax team which may influence the behaviors ofproviders of tax service. Also, the thesis proposes the corresponding measures toenhance the construction of service-oriented tax team, including establishing thethought of law-based tax administration, strengthening the construction of tax culture,tax authority, professional ethics, ideological and moral education, service capacity andrelated service concept. In the end, the thesis provides some policy suggestions whichpromote the building of effective service-oriented tax team by means of summarizingthe above aspects systematically.