Research On The Fuzhou X Region's National Tax Bureau Tax Service

The Third Plenary Session of the 18th Party Congress will raise the profile of taxation work to the level of modernized national management systems and management capacity. As one of the two largest components of taxation, tax payment services in national management systems will likewise grow in importance, making the strengthening and optimization of tax payment services of core significance. The purpose of well-functioning tax payment services is to reduce the cost of collection, promote tax compliance, and achieve mutual benefits for the country, society, tax authorities and tax payers. In the new period, taxpayers expect tax bureau services to be increasingly personalized, varied and stratified. As tax authorities' resources are relatively limited, however, there remains a gap between tax payers' demands and the services that tax collectors are able to provide. More effort on the part of the national tax system is required to optimize toward modernized tax payment services.Using new public administration and public finance theories as guides, this thesis selects as its case study Fuzhou X Region's national tax bureau tax service. It analyzes the current state of affairs at Fuzhou X Region's national tax bureau tax service, bringing together the results of the survey on Fuzhou X Region's national tax bureau tax service, locating the bureau's problems and its root causes in addition to using the perspective of the basic level national tax authority to pinpoint strategies for optimization.Firstly, this thesis will outline its research goals and purpose, the current research situation in China and abroad, the paper's research methods and its innovations as well as shortcomings; secondly, this thesis introduces the concept of tax payment services through the lens of new public administration and public finance theories; furthermore, this thesis gives an overview of Fuzhou X Region's national tax bureau tax service - the working conditions at the bureau combined with the survey results - pinpointing the most prominent issues related to Fuzhou X Region's national tax bureau tax services, tax advisory publicity, and protection of tax payers'rights and interests, as well as looking at factors such as service awareness, online tax payment, workload and the number of employees, the quality of the service and publicity, the effectiveness of communications and consulting, etc., to analyze the issues and their causes; finally, using new public administration and public finance theories as guides, this thesis offers optimization strategies for Fuzhou X Region's national tax bureau tax service through awareness of services and communication and coordination with upper levels; online tax payment services; information management; resource allocation; the standards of work quality; communications and publicity; standardized implementation of tax policy; the tax enforcement environment and optimized management tools; assessments of management, a supervisory system and other forms of optimization.