Research On The Taxpaying Service Of Quanzhou Local Tax System

Under the general background of building a service-oriented government, the tax department, as one of the important national economic management departments, should endeavor to build the patter of “better service” by constantly optimizing taxpaying service in order to create a good taxpaying environment for taxpayers. However, tax service provided by the tax authorities gradually cannot meet the needs of the taxpayer in recent years, which forces the tax authorities to re-examine their own positioning and improve their work so as to comform with the needs of the times.Meanwhile, it gives tax service the new features and requirements of the era to put forward "equalization of public service". Realization of the equalization in the field of taxpaying service, not only helps broaden and deepen the tax theory in our country, but also is conducive to to construct the harmonious tax environment in our country and improve the taxpayer’s tax compliance.The primary tax department, as the direct provider of tax service, plays an important role in the tax service reform. Thus, the author chooses the taxpaying service of Quanzhou local tax system as research object and analyzes it from the perspective of “ the equalization of public service” in this paper. At first, the author studies on the connotation of the equal tax services and expounds the attributes of the tax service, putting forward the standards and differences on supplying of the basic tax service and the general tax service and establishing the basic requirements of the equalization of the tax service. Secondly, the author reasearches on the current situation of the equalization of the tax service of Quanzhou local taxation bureau, summarizes the effects that has been obtained and analyzes deeply its main problems and causes. Then, on the basis of summarizing the advanced practice of the domestic and foreign tax service, the author proposes four successful experience that Quanzhou local taxation bureau can learn from, such as the institutionalization of the contents of tax service, the informatization of the methods of tax service, the professionalization of the members of tax service, the socialization of the tax service organizations. At last, in view of the problems on the aspect of the equal tax services of Quanzhou local taxation bureau, the author combines with domestic and foreign advanced experience and raises the path for improvement and development: the innovation of service idea; the correct division of the internal responsibilities of taxation system; speeding up informatization of the tax service, coordinating the benign interaction between the various departments; improving the comprehensive quality of tax service personnel with good efforts; actively promoting socialization of the tax service.