Research On Optimization Of Tax Service Under The Theory Of New Public Management

The rise of new public management theory provides a new theoretical basis for the reform of government administrative behavior.Under the guidance of the new public management theory,the government has gradually transformed from management-oriented to service-oriented.As a national tax department,it is urgent to carry out tax service reform in line with the trend of reform and development,and deepen the reform of "management and service".Only in this way can it improve the service capabilities and taxpayer satisfaction and form a good relationship between tax collection and payment.As a county in Western Shandong Province,Shenxian State Taxation Bureau has made some achievements in tax service in recent years.With the implement of "convenience tax service like spring ",and well-pointed infrastructure construction,more optimized tax process,broader tax law popularization,more harmonious relationship between tax collection and payment,especially with the pilot project of tax management and entity of tax service department the tax service is obviously improved.But at the same time,through taxpayer satisfaction evaluation questionnaire,we found that there are still some problemes in tax service work of Shenxian IRS such as the tax service concept is relatively backward,the tax service work evaluation mechanism is not perfect,informationization level cannot meet the growing needs of taxpayers and so on..This paper first introduces the concept and connotation of tax service.Then,through the introduction of the new public management theory and its impact on tax service,we put forward some suggestions to improve the current situation of tax service in Shenxian State Taxation Bureau..By innovating tax payment service mechanism,especially management mechanism,evaluation mechanism and supervision mechanism,and innovating tax payment service channel,we can further improve tax service work in Shenxian State Taxation Bureau and finally explore the establishment of tax service modernization system.