| As one of the most important sources of national revenue,taxation is the foundation and pillar of the national governance.The exciting goals of the great rejuvenation of the Chinese nation and the Chinese dream have requested us a series of requirements,such as to build a well-off society,to deepen the reform,to rule the country completely by law,to rule the party strictly,and so on.These demands further open up for the taxation a broader view as well as new topics.Alongside with the development of the socialist market economy,the concept of taxation is also changing.The old opinion of "weight management,light service" is not suitable in the new times any more.The concept of "management and service" is becoming more and more popular.Not only because of the current time background,but also due to the social demands,that require tax service to go throughout the entire process of taxation.Therefore,tax service becomes one of the most important indicators for judging the quality of taxation.In practice,setting up a good tax service system has important realistic significances.It is not only an important approach in the optimization of the development of the social economy,but is also among the fundamental requirements of a harmonious socialist society.What's more,it is the basis of building integrity in taxation.On the basis of the introduction to the meaning of the tax service,the author clarifies the differences between the traditional and modern tax service system.Besides of that,the concrete meaning of the tax service system is given.It is pointed out that a good tax system should include a complete tax law,mature tax standards,a qualified and convenient service system,a scientific and precise selecting and managing system,a powerful information system,as well as an efficient and incorruptible organization.On the other hand,the new public service,public management,and tax compliance theories is the foundation and guide to establish and improve the tax service system.Combing the theories with the reality of our national taxation,the author conclude that the key of tax compliance is applying correctly the three theories mentioned above in practice,in order to adjust the distribution of the social wealth,to deal with efficiency and justice,and to build a public service system based on public negotiation and public profits.In this thesis,the author selects the sub-office of the National Tax Bureau(NTB)in Lianyungang as the research object and compare its tax service with other cities both in China and from abroad.After studying the current status and history of tax service,the author analyzes the drawbacks during its evolution and points out that the problem is mainly because the taxation team is not professional enough.For example,the staffs do not have enough,knowledge of TS,the techniques are unenlightened,feed back system is too simple,and so on.Through analyzing these problems and their origins,the author propose the following suggestions for solving the issues.First of all,we should improve the professionalism of the employees and establish a scientific tax service concept.What we may improve is to build a professional system for selecting and training the tax service team.Rebuilding the organization of tax service according to the demands of taxpayers is also a good idea.Next,we should advertise much more to encourage the participation of the taxpayers,as their feed back is important for improving the quality of the tax service.Further,we should establish and enrich the tax service system in order to strengthen the classification,to optimize the taxation,to simplify the process,and to widen the service approaches.Moreover,it is essential to set up an effective evaluation system,such that we have a fair and judicial mechanism.Last but not least,we expect to continuously improve and better the tax service according to the feed back of the taxpayers,and to enhance the service of the sub-office of the NTB in Lianyungang. |
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