Research On Tax Service Under The Condition Of Informatization

Since the first computer was born in the 1940 s, computer technology and network information technology, which represent the rapid development of advanced science and technology, have quietly changed our life style and working way. For example, modern communication technology as well as the development and application of new media technology has shortened the distance between persons greatly, making it possible for people to browse information on the Internet and know what’s going on in the world without going out the door. What’s more, we can do the instant communication and go shopping online by those online communication tools and electric business platform, which has made our daily life much easier. At the same time, the wide application of information technology makes it possible to replace heavy manual labour with the processing of computer, which can liberate productivity, and can even improve the labor productivity. Then it can establish a solid foundation for the sustainable development of economic and social progress, so we can say the information management has become a trend of social development.Under this background, in 1997, the first session of the national informatization was held, saying " Modern information technology should be applied widely in various fields of our society to develop and use information resources further, speeding up the modernization of our country ". As for the construction of Tax informationin, we can say that it has been in the forefront of the country. In the early 1980 s, the tax department has applied the computer system into present work. Since then, information technology has been implemented gradually after continuous exploration and attemption in the whole field of business tax, such as the golden tax project and audit system. They have been applied in practice now. After the development of 30 years, the informationization application has extended to each link of the tax revenue work, and it plays a more and more important role in the innovation of tax work, especially in terms of tax services. With the deepening of the application of information technology, the tax service level has improved greatly. In addition, the working efficiency and service quality are greatly improved. Simplifying the process of tax work and making full use of function of supporting in all business system platforms make the tax work concentrated, avoiding handling tax-related business in different functional departments, which needs a long time in the past. It also settles the problem that the taxpayers have to run back and forth as before, and tax service mode also changes from the multipoint contact to a single point of contact. But after the period of rapid growth, the tax service informatization construction began to emerge its disadvantages due to the lack of unified planning, construction and unbalanced development of technological innovation system, such as repetitive construction, overlapped function. So effect in the practical application becomes poor, too. These problems not only cause the waste of resources, but also affect the sustainable development of the tax service. At the same time, along with the developing of our society, the changes of government function, the improvement of the taxpayers’ consciousness of the law, and increasing diversified demands, we have higher requirements for the tax service work. Considering the two points above, how to make full use of the fuction of supporting of the information technology, innovate ideas of service and service modes, meet the diversified demand of taxpayers for services, provide efficient, convenient, standardized services for the taxpayers, have become the first thing for tax authorities at all levels to promote realizing the great vision of modernization of tax.This paper has absorbed the domestic and foreign related information as well as the latest research results of tax services, explaining the basic theory concerning tax services and informatization. On the other hand, this paper analyzed the current situation of tax service under the condition of the development of informatization from the two aspects of system and mechanism construction and the tax service informationization application. Meanwhile, Rizhao will be taken an example to analyze the development of tax service empirically, mainly concerning problems and disadvantages from the five aspects of the consciousness of service, construction standard of tax service platform, system, construction of system, and the application effect of information mechanism. According to that, some ideas and perspectives for tax service system under the condition of informatization which are based on the content of tax service idea, system, mechanism system and the strengthening of information of science and technology, and creation of unified tax service platform will be given to work on the tax service practice under the condition of information.