Research On Improving Tax Service System In China

The concept of "tax service" since the1950s the United States in theinternational community recognition and actively promote gradually. At present, thewestern developed countries all have their own relatively perfect tax service system,can not only improve the national tax consciousness actively, and promote thestability of the tax revenue growth.Relatively speaking, tax services in China starts late, the1990nationalconference on tax collection and administration was formally put forward theconcept of slowly after that cause the attention of the whole society and attention.With the development of our country socialist legal system construction and thetransformation of the functions of the government and tax service has become animportant job of tax authorities, tax theoretical circle in recent years and a hotproblem in the study on tax practice, as well as the new trend of development ofmodern tax management. From the current situation of tax service in our country, thetax authorities at various levels have made an active exploration and practice of taxservice, also more prominent. With the continuous development of social economy,the transformation of government functions, the tax service in service concept,service contents and service level are to keep up with the pace of The Times, ourcountry needs to improve and build in accordance with the situation of our country’stax service system.Based on a brief review of the course construction of tax service system inChina, using the new public service theory and tax compliance theory to the analysisof the tax service status, problems and causes existing in China, summed up thewestern developed countries,like the United States, Britain, Germany and other taxservice system construction experience, to clarify the objectives and principles of tax service system construction in our country, and put forward some suggestions toimprove the tax service system in china.