University Scientific Research Management Research In China:in The Perspective Of Management Function Improvement And Perfection

As the basis of tax collection and management,tax service is the first link between the taxpayer arid the levier,In recent years,optimizing tax service is becoming the trend and direction of modern tax collection and management.The level of tax services gradually become the state tax collection level index,to reduce tax cost,increase tax taxes of both communication and understanding;meanwhile,to improve the tax compliance degree.The improvement of the tax service has a direct and realistic influence on the construction of a new modern tax authority.In our country,the research and practice of tax service is becoming more and more mature.The tax authorities at all levels have carried out a lot of useful exploration and practice in the tax service in recent years.At the same time,the following factors have put forward the new higher request to the tax service work and provided a good environment and technical support for the construction of China's tax service,such as the continuous development of China's market economy and people's legal awareness,the gradual development of information technology and so on,.It is the main line of the tax service concept of being "from the taxpayer demand,based on customer satisfaction,subject to final taxpayer compliance." With the taxpayer's demand as the source,the tax authorities can only have a clear understanding of the real needs of taxpayers in order to design a qualified tax service products,only by which can improve administrative efficiency and reduce the cost of public services.More and more problem of tax authorities insist on the guidance,take active measures to mend job board;Stick to demand oriented,centered on taxpayers,more satisfied with the taxpayers' weight,provide higher quality service for the taxpayer.Compared with the developed countries,the tax service in China is comparatively weak.Improving service quality and level is an important responsibility of the tax department.Optimizing the tax service is a long-term system work and a necessary requirement for tax work in the new period.In the new economic and social situation,it is of great significance to tax work to optimize the way of taxation and broaden the channels of taxation.This paper adopts the method of literature analysis,summarizes the research status of domestic and foreign tax service,deeply rooted in the theories of tax compliance theory,performance management theory and service administration theory which are combined with the demand of the taxpayer in the promotion application of tax service,and analyzes survey results through questionnaires to grasp the real needs of taxpayers.In the application of comparative analysis,this paper points out the problems in the tax service system of Nanjing local government and discusses the existing ones.On the basis of the taxpayer's demand after the investigation,the paper puts forward the Countermeasures of optimizing the tax service in China in the reference to the foreign advanced tax service.