The Research Of Tax Service Privatization

At present, the rapid development of economic activities in the increasingly complex and information technology cause huge challenges to the traditional model of tax administration. To meet these challenges, China’s tax department is carrying out a comprehensive and in-depth reform of tax management, one of its main content is to pay more attention to service for the taxpayer, all-round improve tax-collecting efficiency and quality of services. But the traditional thinking--more management, less service--is still reflected in all aspects of tax management. In the face of the new requirements under the new situation, the traditional mode of service supply is insufficient. On the other hand, the successful practice of privatization in many public services and continuous improvement of the theory, provide ideas to improve the tax service work. This article from the privatization theory, based on analyzing the connotation, characteristic, classification of tax service and supply mechanism, summarizes the practical experience of social tax service system, the methods and paths of privatization of tax service, the implementation of system construction, government regulation, privatization need for success are discussed.The thesis consists of six chapters:the first chapter briefly introduces the research background and purpose, research status inside and outside of China in the foundation, structure, content, method, innovation and deficiency of the paper. The second chapter introduces the related theory of project works. Research by E. S. Savas, as the main body, the concept of privatization, scope, mode, regulation content is introduced; in the base of defining the tax service content and the nature, object, focus on tax privatization service method, participation main body etc.. The third chapter starts from the problems of the current tax management, introduce privatization to solve specific ideas of tax service, combined with the practice of some domestic analysis. The fourth chapter will take Shanghai for example, summarizes the current main methods of privatization,in-depth analysis of the main problems existing in privatization, and summarizes the successful experience of western countries in the tax service aspects of privatization. The fifth chapter is the countermeasures to tax private service, based in nature of the tax service of specific projects, in-depth study the tax law propaganda, tax consulting, tax service and the protection of the rights and interests of the path of privatization, and puts forward countermeasures, and the measures of government regulation in the process of privatization. The sixth chapter is to summarize the research results.The specific content of the basic theory of privatization and tax service of our country together, makes bold explorations in the tax service definition, research status and privatization of tax service privatization policy system, the preliminary construction of the tax service privatization path scheme. Of course, because of the level and the energy is limited, this paper still have many deficiencies. In the study of the tax service supply situation, emphasis on the literature study, the first-hand material is less; the range is narrow, mainly providing tax service departments of services, not including tax assessment and inspection and other aspects of the service measures; the privatization strategy, more from the method of the specific procedures, and less involved. These questions need further study.