Research On The Impact Of Tax Service On Tax Collection And Administration Efficiency

With the continuous reforms of taxation system and tax collection and administration models, taxation administration is undergoing a shift from "extensive" model to "intensive" model. In this context, the State Administration of Taxation proposed new taxation principles of "the rule of law, equity, civilization, and efficiency", thus highlighting improving tax collection and administration efficiency as an important part in the reform of deepening tax collection and administration. Existing in each step of tax collection and administration, tax service has huge influence on efficiency of tax collection and administration. The Tax Service Specification (trial), released by the State Administration of Taxation in October 2005, stated that "Tax service takes mobilizing resources for the country and enforcing law for the people as the purpose, the conformity of law, gratis services, fairness and impartiality as the principles, promote tax compliance, improve efficiency of tax collection and administration, and protect taxpayers’ rights and interests".The study of theories and practice of tax service conducted in China in recent years has made some progress, and a scientific, standardized, convenient, and humanistic tax service system with diversified tax declaring and paying channels has been initially formed in China. In terms of tax service quality, there is still a gap between China, especially its grassroots tax authorities and foreign countries. Starting from China’s taxation practices and adopting advanced experience of foreign countries, the State Administration of Taxation issued Tax Service Specification for National Tax Authorities (Version 2.0) in January,2015. Aiming at providing taxpayers with most convenience and regulating taxation authorities to the greatest extent, the Specification classified tax service into nine categories,76 types, and 236 items, totally covering 1372 specific service specifications. Through implementing the Specification, it is expected to gradually build up a standardized, modern, and civilized tax service system, promote the increase of tax collection and administration efficiency, and ultimately, modernize China’s taxation system. As a cadre working in grassroots local tax authorities, the author has a good understanding of the practical issues on taxation and has conducted in-depth research on theories of tax service and tax collection and administration. It is of certain theoretical and practical significance to reflect on the status quo of China’s tax service and the factors influencing the efficiency of tax collection and administration with a focus on Tax Service Specification for National Tax Authorities (Version 2.0).This thesis takes tax service as the research object and aims at finding out the ways to improve the efficiency of tax collection and administration. No matter the analysis of the status quo and existing problems of China’s taxation or the corresponding countermeasures proposed, all serves this purpose. It is divided into four chapters:The first chapter is the introduction, in which some related basic problems are explained, including the research background and significance, research progress at home and abroad, the research content and methods, the innovative points and the room for improvement.The second chapter is on basic theories of tax service and the efficiency of tax collection and administration. After briefly introducing some basic concepts, including tax service and efficiency of tax collection and administration, it elaborates on the connotation, goals and functions of tax service, explores the connotation of efficiency of tax collection and administration, and analyzes the relations between tax service and the efficiency of tax collection and administration.The third chapter, the core of the thesis, is about the status quo of China’s tax service and some restrictions on the efficiency of tax collection and administration. Part One, based on Tax Service Specification for National Tax Authorities (Version 2.0), explores how the status quo affects and restricts the efficiency, and Part Two further expounds how and why the deficiencies of China’s current tax service hinder the increase of tax collection and administration efficiency.The fourth chapter points out the specific path to optimize China’s tax service and increase the efficiency of tax collection and administration.