The Research Of Jinjiang National Taxation In The Reform Of Taxation Service

When people enjoy various of public services and products provided by the government,they pay taxes for them as taxpayers.Then the government that acquires revenue has provided various public services and public goods through redistribution.Because tax revenue is the main channel for government to earn income,whether tax offices' administrative acts are legal or not is so important.Nowadays,china has gradually built up the model of tax collection and management.The model is on the basis of tax declaration and optimized services,and it is based on computer network.It relies on the concentrated collection,key inspection and strengthening management.But,the taxation and management system of tax office does not adapt to the form of suiting for the rapid development of society.The demand of tax service increases observably,and the same way of tax collection and management makes the tax service inefficient.Facing the increasingly complex situation of tax services,how to define to the tax services by means of the service government theory,and to have a correct understanding of the contradictions in the reform has become an urgent problem.On the basis of the background of the reform in the national tax service and experimental reform of the taxation and management system in Jinjiang Municipal Bureau of state Taxation,the essay is a summing-up and analysis for the tax service reform.Then,it analyzes problems existing in the reform.For example,they don't know who can do out-of-range jobs;taxpayers think more their own right than duty;contradictions are hard to resolve;innovative ways of tax service can not keep up with new demands of tax payers;responsibilities of the taxpayers are not clear.There are some reasons,such as unclear tax accountability and division of responsibilities,information asymmetry,unequal status,and weak incentive effect of performance appraisal.In this regard,this article puts forward suggestions about jurisdiction,tax relationship and supply,performance management and service supervision for the reform.