Study On Problems And Countermeasures Of Taxpayer Service In Heilongjiang Province Local Taxation System

Taxpayer service as an important part of modern tax collection andadministration, now has become the development trend of tax administration inthe world. It has great significance for strengthening levied for communicationbetween the two, improve the taxpayer’s tax compliance and reduce tax costs,which marks the level of a national tax collection.In recent years, various measures have been taken by Heilongjiang provincelocal taxation system to improve the quality and efficiency of the taxpayerservice, the results of the measures is effective and the taxpayers have becomemore satisfied. But we should also note that there are still a lot of problems in theHeilongjiang province local taxation system. As a result, Heilongjiang provincelocal taxation system must summary the problems in the past and base on theexperiences of domestic and abroad to strive to build a more comprehensivetaxpayer service system.On the threshold of the definition of relative concept, this paper is foundedon the public finance theory, the new public management theory and the newpublic service theory, the theory of tax compliance, combining with the realitiesof grassroots taxation work, using the method of empirical analysis, comparativeanalysis, questionnaire analysis and the like, the paper microscopicallyanatomizes current situations and problems of taxpayer service all through theworking aspects the Heilongjiang province local taxation system and theseaspects include the concept of taxpayer service, the system of taxpayer service,the tax propaganda, the tax consultation, the construction of taxpayer service hall.Based on the author’s own study and working experiences, using for referencesthe advanced domestic and abroad experiences of taxpayer service in Beijing,Guangdong, Nanjing, Hongkong, USA, Britain, Australia, Korea and so on, thispaper also proposals pertinent suggestions and measures for the problems, whichinclude renovating the notion of taxpayer service, improving the system oftaxpayer service, paying attention to the effectiveness of tax propaganda,diversification of tax collecting, sharing tax information and the like.