Research On The Optimization Of Taxpayer Service In China Tax Inspection

To meet the new demand country’s rapid economic development in recent years for the new requirements of domestic politics, economy and culture, on the basic national conditions of China at this stage, the State Administration of Taxation has been deepening the reform of the tax collection system fully drawed on good practice and experience from the international for the establishment of scientific, reasonable tax collection system. At present stage, balance between tax law and tax services in the new collection mode will rise to a new height. These years the tax authorities on the tax service has done a lot of work and achieved no small success, but on the tax inspection department, because of the special nature of the functions, as well as its own is not enough emphasis on tax services, there is still a certain distance from the request of taxpayers.Tax audit as part of tax collection last pass and the defense, plays a key role in handling the relationship between tax law and tax services, in the aspect of promoting the compliance of taxpayers tax law has important significance, therefore auditing department should face up to their shortcoming and transform ideological. Completion the tax audit work while efforting to explore a new path of tax law and tax services coordinated development and continuously push forward the work of the tax audit on a more honest, more quality, more efficient way.I’ve studied a lot of theory and practice about tax services home and abroad, find out that the object studied of research and practice at this stage is basically the entire tax authorities, but less tax inspection department.Therefore, this article pointed out deep-seated problems and their causes about the tax service of inspection department, from the perspective of improving the tax inspection service in the tax status and work practices, integrated use of theoretical analysis, practice analysis and other research methods on the theoretical basis of the new public service theory, rights-based theories and the degree of tax compliance with Wuhan rent tax Service inspection Bureau as example and the specific circumstances of research and analysis, in order to propound feasible measures on how Wuhan Local Tax Inspection Bureau do the feasibility of tax services at the time of the inspection process with the practical experience combined in domestic and foreign tax authorities on tax services as the starting point.According to research, Wuhan tax inspection bureau in tax services major problems are the lack of the main concepts of tax services, not enough tax services enthusiasm unsmooth access to information resources and channels and so on. The main reasons are the tax service inspection cadres don’t understand tax services thorough enough, on the information update also meet the requirements, and no external evaluation from tax service encouraging.Tax services Audit Bureau particularity inspection departments do tax services audit work of characteristics combined with the special nature of the audit department with domestic and foreign tax authorities learning, tax inspection bureau of Wuhan City can proceed from the following aspects:First, thoroughly implement the tax service ideas; the second is to improve audit cadres professional level, guarantee quality of service tax from the source; third is to integrate social resources, integrate the resources of various departments, fully cooperate with the work of the tax inspection office, improve the effect of the tax services; Fourth, to optimize the tax audit process, increase the transparency and effectiveness of the audit work, lead into taxpayer supervision mechanism, and effectively protect the interests of taxpayers; fifth is to add the taxpayer service evaluation into the performance appraisal system, mobilize the enthusiasm of inspectors cadres tax services, guarantee the tax services from the fundamental.