Research On Taxpaying Services For Small-Scale Taxpayers In Yuming County, Kunming City

With the construction of service oriented government,tax service has become the mainstream of the tax authorities.Tax service concept deepens into the daily work of tax.However,it still has some problems that even curb the development of tax service system.In the development of the tax service system,tax service resource distribution is not balanced,and the development of tax service is uneven due to the reality of management issues.Tax authorities at the same level often grasp the big and give up the small,it means when they provide tax services,they focus on those huge enterprises and ignore those small ones.In fact,small business account for 90% of the total number of taxpayers.They have large base and huge amount.Their operating conditions are complex and varied.Moreover,they have a weak awareness of tax and low degree of tax compliance.So it is very important to pay attention to the small-scale taxpayer's tax service.This paper takes Songming County of Kunming city as the research subject,and research on the current situation of small-scale taxpayers which is the normal and official name of small business,and their tax service.Based on methods of questionnaire and on-the-spot investigation with the new public service theory and Rawls' s theory of justice,it tries to understand the demands of small-scale taxpayers.Combining with the shortcomings and strong points of grass-roots work units on tax service,it analyses small-scale taxpayers' tax service and researches the root of problems which have been there for a long time and finds out the difficulties and characteristics of small-scale taxpayers' tax service.Attempting to analyze the difficulties and characteristics of the tax service of the small scale taxpayers in Songming County is to find the breakthrough point to improve the management of local small scale taxpayer's tax revenue and raise the level of small scale taxpayers' tax service and finally to improve the overall tax service quality.Six parts combined in this paper,the first part is the introduction of the meaning and the purpose of this paper.The second part explains tax service and its theory.The third part works around tax service of small-scale taxpayers of Songming County which leads to the forth part to find out problems to solve.The fifth part is the study of advanced experiences in China and abroad,and the last part tries to find ways to solve problems of tax services of small-scale taxpayers.