Research On Tax Service From The Perspective Of Service Oriented Government

Tax service is the basic link of tax administration,is one of the important indicators to measure a country's level of tax collection,to raise the degree of tax compliance,reduce tax cost and strengthen the communication of both sides of great significance,directly affect the construction of the new pattern of modern tax administration to change the service idea,standardize ways,establish a new tax service system,on the basis of on constructing new pattern of tax collection,tax work has become a pressing matter of the moment in the new period of china.Tax authorities at all levels of tax services in recent years a lot of useful exploration and practice,but because of the lack of theoretical support and a clear system with definite standard,the tax service system construction and the current situation requires there is a certain gap.With the deepening of the reform of government institutions in our country,the concept of "service-oriented government" has gradually replaced the traditional "regulatory government"".With the continuous development of service-oriented government,the concept of administrative management,administrative management system and administrative behavior model will be a profound change.In this context,as an important functional department of the government,the tax department,how to gradually establish and innovate with the service-oriented government to adapt to the tax service model has become a major issue in front of us.Therefore,it is of great theoretical value and practical significance to study the innovation of the tax service mode of the tax department.In this thesis,the tax service tax department as the research object,to build a service-oriented government from the perspective of the new public management theory and the theory of tax compliance theory,taking G County as a case study the IRS tax service,a brief introduction to the G County IRS tax service status,innovations and achievements.G County Bureau based on its actual situation,made a lot of useful exploration and try to tax services: to promote online tax,strengthening basic management matters,appropriate allocation of tax service resources,promote the tax service brand building,to further promote the country land tax cooperation,strengthen the management of the tax service hall,the innovative initiatives and achieved good results tax service,outstanding performance,significantly enhance the degree of tax compliance.In this paper,taking G County Bureau as an example and puts forward problems and analyses the reasons of China's tax service practice exists,on the basis of the United States,Britain,Japan and Australia's tax service experience,and puts forward some suggestions to improve China's tax service.In this paper,through a clear government tax service role,reasonable allocation of government tax service functions,forming an open system of tax service pattern,constantly enrich the government tax service tools,to further enhance the service efficiency of the government tax and other measures,can effectively promote the government tax service comprehensive upgrading,also has certain reference value for the construction of China's tax the new administration pattern and the new tax service system.On the basis of drawing lessons from others' research results,this paper tries to make some innovations.From the research perspective,the construction of the tax service in the construction of service-oriented government in such a large background,the construction of tax service and the service government together,rather than isolated one-sided research problems of tax service construction.Based on the method level,by means of analysis of G County Bureau of construction of the tax services,tax services for now in the achievements and problems are analyzed,and combined with the developed countries in the tax service achievement to put forward for China's tax service strategy service system construction.