Research On The Construction Of Electronic Tax Service Platform From The Perspective Of Service - Oriented Government

With the development of economy and society, the demand for the quality of public services have keeping rising and put forward higher requirements on the government’s public service level. As an important government department, with the civil consciousness of taxpayers constantly awakening and the service demand of taxpayers express diversity and multiple attributes, the tax authorities need to build a new tax service system to meet the requirement of functional transform. As information age coming, electronic tax on the one hand provides a new way for tax’ authorities to improve the service quality, and on the other hand, also reduces costs and improves tax compliance for taxpayers.In recent years, China’s tax authorities carry out a lot of good practice and exploration on electronic services for taxpayers and have achieved great results. However, as a whole, China’s electronic tax service system remains at a low level. The Iheory of service-oriented government and tax compliance provide the guidance of practice in the construction of China’s electronic services for taxpayers system. Based on the above theories as the analytical framework, this paper will take one tax bureau in Shanghai as an example, points out the misunderstanding of tax departments in the construction of the-electronic service platform, and combined with the international advanced experience, to explore the way to improve the electronic services for taxpayers and to construct a service-oriented tax administration.The main contents of this article is:First, the basic theory and the concept of electronic tax services platform are introduced; second, the theory of service-oriented government and tax compliance how to affect the electronic tax service system is introduced; third, taking one tax bureau in Shanghai as an example, analyzing the status of electronic tax service platform; finally, proposing the countermeasures about how to build electronic tax service platform in Shanghai.