Research On Tax Service Optimization Based On New Public Service Theory

Tax service is the basis and important link of modern tax administration.Optimizing tax service is a long-term systematic project,which is of great significance to improve tax law compliance and construct harmonious relationship of collection and tax-paying.With the transformation of government functions,and the construction of service-oriented government in depth,the status of tax services have become more obvious,tax department make positive exploration and attempt on service procedures specification,service methods innovation,service mechanism improvement,etc.Due to the lack of systematic tax Service theory support,there is a big gap between our country and developed countries in tax services both from the breadth and depth.Therefore,how to promote and optimize tax services,to create a good tax environment,has become an important issue for the tax department.The development of New Public Service Theory provides a new way of thinking and theoretical support for optimizing tax service.This paper takes the connotation and content of tax service as the entry point,studies the basic theory of tax service.Through the investigation and study,this paper discusses the current situation and existing problems of tax service in Nanjing Local Taxation Bureau,discusses the deep-seated causes of New Public Service Theory,including the fundamental change of the concept of tax service,ignores the value orientation of the public interest,lack of effective accountability and regulatory mechanisms,lack of ways and means of democratic participation and other factors,and further proves the importance of optimize tax services.This paper aims at the problems and causes of the tax service practice of Nanjing Local Taxation Bureau,take example by the advanced tax service experience of developed countries such as the United States and Germany,guided by New Public Service Theory,puts forward specific thinking and suggestion of optimizing basic tax service.Mainly include enhancing tax service concept construction,strengthen the taxpaying service system construction,provide accurate and efficient service,and improve the supervision of tax service evaluation,building democratic participation way through multiple channels.