Research On The Optimization Of Tax Service Based On The New Public Service Theory

In recent years,the trend of economic globalization and the information network and the international market put forward new requirements of government management,service-oriented government has become the goal of the Chinese administrative system reformation,the transformation of government's role from “supervision” to “service”type,pay more attention to provide public products and services to the public.As the government's economic management department,the tax department plays an important role in the whole public service system.In this context,it is of great practical significance to study the optimization of the tax service system based on the new public service concept and to meet the needs of the new situation.Tax services throughout the work of tax collection has always been,but also with the taxpayer most closely related sectors,from the State Administration of Taxation to thirty words of the mode of tax collection and management,China's grass-roots tax authorities practice actively,make the tax service content rich,the tax service way various,and improve the taxpayer satisfaction constantly.At the same time,some much-needed improvements are found in the work: the tax service concept needs to be further transformed and content needs to be further enriched and service mechanism should be further improved,there is still a considerable gap between the needs of taxpayers and the current tax service situation.This paper combines the theoretical analysis and practice,firstly expounds the concept of tax service,clarifies the connotation and characteristics of tax service under traditional management mode,research the connotation of tax services and the requirements of the tax service in the new public service theory.Secondly,basic on the tax service practice of Yunhe County Local Taxation Bureau,this paper analyzes the problems of tax service,contains the tax service related legal system,service content,service socialization degree of tax services,information construction,performance evaluation and the quality of tax officers so on,furthermore,analyzes the causes of problems.Thirdly,through the study of tax service practice in the United Kingdom and the United States,Australia,Japan and other countries,summarizes the experience of foreign related legal system construction in the tax service,tax services,tax agency practices and performance evaluation and other aspects,at the same time,it providesreference to China's tax service work.Finally,this paper puts forward some measures and suggestions to optimize the tax service at the grassroots level,and provides some reference for the improvement of the tax service work.