The New Public Management Theory Perspective Transformation And Optimization Of The Tax Service Research

Tax service is one of the core businesses of the tax work, high-quality and efficient tax service to improve the efficiency of the tax, reducing tax cost, protect the lawful rights and interests of taxpayers and promote a harmonious tax has an important role in promoting. Improve the tax service quality, is the social development of tax collection and management requirements and our country according to the law of tax administration need is a long-term and arduous task.The emergence and development of the new public management theory for tax service system optimization is of obvious significance, the theory studied how to guide the public to participate in the management of government, and actively provide quality service to the public, civil rights and other issues. From the perspective of new public management theory, tax service can effectively improve the tax service level, and promote the optimization of tax service.In recent years, Linqu County State Administration of Taxation in the tax service practice were many beneficial explorations, and achieved certain results, but there are still a series of problems and need to research system, to be improved. The the IRS Linqu County as the research object, under the guidance of the new public management theory, of the tax service optimization problems of in-depth analysis, draw lessons from domestic and international advanced experience, focuses on the analysis of the existing problems, in-depth exploration of the causes, combined with the actual research puts forward concrete measures for the optimization of tax services, with strong theoretical and practical significance.This paper consists of six chapters. Chapter one studied the background and the significance of the research, based on the analysis of domestic and foreign research status, key, difficulty and the research methods of the study are described. In the second chapter, the related theory is described. It mainly discusses the guiding role of new public management theory to tax service practice.The third chapter introduces the status quo of the IRS tax service in Linqu County, and analyzes the existing problems of the tax service, and then analyzes the reasons of the problem. The fourth chapter analyzes the domestic and foreign tax service experience, and expounds the Enlightenment of the tax bureau of Linqu County tax bureau to optimize tax service. The fifth chapter is based on public management theory, the countermeasure and suggestion of tax service of Tax Bureau in Linqu county.The sixth chapter summarizes the full text, the next step of the research is prospected.