Study On The Optimization Of Tax Service

Tax service is a new working philosophy against the background of building a service-oriented government. It is the generic terms of various services which provide convenience for the tax players to perform the duty of paying taxes and realize their right. It provides the tax players with convenient, quality and efficient service combining the management with service. It is not only the tendency of international taxation management, a burning desire of all the tax players, but also the inevitable demand of building a service-oriented government and constructing the harmonious relationship between tax players and tax collectors. The tax service in our country has made great progress in system, mechanism, pattern and measure since1990s. But it still needs improvement and optimization, for it has a lot of problems such as the empty service concept, blind service direction, superficial change service content and a single service means. As the main tax authority, we should set up the concept of modern tax, analyze the need of tax players.On the prerequisite of "tax payment in law", we should expand the tax service by varies of ways to Satisfy the tax players’reasonable requirements and expectations. So, the article aims at how to realize the tax players’demand and how to optimize the process of tax by using the related theory of public administration. On the one hand, the article begins with the definition of tax, and then ensure that it is an inevitable trend to follow the tax players’demand by analyzing the current tax service.On the other hand, It analyzes the need of the tax players deeply to find the gap between tax service and the need of tax players. Meanwhile, the article aims at providing the reference for setting up an efficient tax service system and promoting the quality of tax service by analyzing the measures of how to optimize tax service with reference of abroad mature experience.