Research On Tax Service Based On The Construction Of Service-oriented Governmen

The modernization of tax service is an important discussion field of state administration system and the modernization of administrative ability. As one of important functions of modern government, tax service has raised a more urgent demand to build a social standard public service government and form a functional and democratic public administration. Therefore, with the vision of public service government theory, such research methods as typical case method, literature review and comparison method are used in the thesis to conduct an in-depth research on tax service. Based on the actual case of the state tax system service of S City, we believe there is a close interaction between the construction of a service government and tax service: on one hand, a service government can provide a strong energy and atmosphere for improving and optimizing tax service, and its deep theory support can infuse into tax service a value element suitable for modern administration; on the other hand, the innovation and improvement in tax service can play a local demonstrative role and push the construction of a service government.The theories of public products, government tools and service government are used in the research to explain tax service as a kind of value norm and behavior direction set for public administration. In the process of state tax service modernization, the state tax bureau in S City is pushing its tax service at the same step, and after a series of new measures, it has also produced some prominent results. However, there remain some objective problems in practice---limited tax service scope, relatively simple tax service modes, inadequate tax service supervision, and the low degree of tax service socialization. There may be some reasons as below explaining these problems: on one hand, the change of the role of government service is subject to administrative ecological environment; one the other, the election for government service tool has not got rid of the situation of emphasizing management over service. And on one hand, there are some practical difficulties in evaluating government tax service performance; on the other, it is related to the general sluggish construction of government tax service system. in addition, judging from the perspective of comparative vision, the experiences of American tax service with customers as the center, the British tax service under the administration of the complete government, the Japanese tax service in the tendency of power separation and privatization, and the Australian tax service under the advocacy of “making it easier for the tax payers to follow” all give us some lessons in improving our own service system. To meet the new demands of economic and social development, we shall constantly optimize government DNA, innovate service system especially in the process of taxpaying service system, set out to construct a public service government focusing on service, functions and legal control. There are mainly five basic directions for the efforts: establish government taxpaying role around service government construction, fulfill government tax service function based on market and social growth, more importantly optimize and improve tax service system to form an open service pattern. At the same time, it also needs to develop innovative service mode to enrich government pay service tools, adopt standard performance evaluation to raise government tax service function, and practically promote full upgrade in government tax service.