Construction Of The Modern Tax Service

The concept of Tax service was developed in the1950s, the United States. Its basic meaning is levy subject provides service for taxpayer through various channels, various ways. The concept of "tax service" was put forward is the national work conference on tax in1990P.R.China, then the importance of the tax service has been promoted year by year, the understanding of the tax authorities for tax service work, Working train of thought and measures are deepened continuously. With the transformation of government’s public functions, tax career gradually in line with international standards, tax situation is complicated, the existing tax service can not well meet the demand of taxpayer’s that growing diversity, thus some practical problems which restrict the development of the tax service were exposed gradually:The concept of tax service are not popularized enough, the tax law system is scattered, the tax service administrative system that lack of specification, the institutions setting and human resources configuration are not reasonable enough, Social tax culture is not mature enough, the comprehensive quality of tax service team still need to be improved, etc, make the tax service work facing the bottleneck. Therefore, it is necessary to draw lessons from foreign advanced experience, and strengthen the analysis and research of the tax service work through theory and practice, analyze the bottleneck which restrict the development of the tax service from macro and micro level, figure out the main contradiction in the current tax service work, set up the modern tax service concept, further popularization service idea, set up a special tax service agencies, establish a standardized tax service management system, regulate the behavior of tax service, raising taxes social cultural, make better use of information technology, improve tax service method, enrich tax service mode, broaden the advertising form of tax, strengthen the construction of tax cadres, build up a high-quality service team. Provide the beneficial reference to reform of tax collection and administration and building harmonious relationship between tax subject and taxpayers.