The Study On Socialization Of Tax Services From Taxpayer’s Demand

To promote the socialized development of tax service,to improve the satisfaction and the sense of obtaining of taxpayers,and to build a harmonious relationship between tax collection and payment are the hot,difficult and focus issues in the study of the national tax system at this stage nowadays.In particular,since the reform and opening up,our country’s social economy has developed rapidly,the tax laws and regulations has been constantly revised and perfected and become increasingly complex,leading to the increasing demand of taxpayers for services.In the process of tax administration,the points,difficulties and focus also show a trend of diversification.In recent years,the quality of comprehensiveness of our citizens,democracy and rule of law and the degree of social civilization have been continuously improved,tax service has become an important content of tax authorities at all levels.This puts forward higher requirements and deeper challenges to the work level of tax authorities.First of all,the rapid growth of the total amount of taxpayers in China leads to a significant increase in the demand for tax services,and the content,types and ways of services are becoming more and more diversified.Secondly,the idea of governing the country makes taxpayers pay more attention to the fairness according to law,standardization and legalization of tax administration,and made them more eager to get more convenient,efficient and individualized tax service.Finally,the feedback channels of taxpayers’ demands are not smooth,and the contradiction of the imbalance between the supply and demand of tax service seriously affects the effective play of the basic functions of taxation.Therefore,speeding up the socialized development of tax service is not only the need of scientific research on tax theory,but also an important means for tax departments to fulfill their duties and service obligations,to realize macro-control,and to ease the contradiction between tax collection and payment.This is also the important theoretical and practical significance of this topic.This article applies the new public management theory,regards the socialized tax payment service as the focal point,manifests the service type government and the transformation government function idea,from the theory analysis,the question direction,the present situation analysis and the domestic and foreign advanced experience angle,This paper analyzes the system defects of tax service in our country at the present stage,the contradiction between the actual demand of taxpayers and the traditional passive service mode dominated by tax authorities,such as the asymmetry of supply and demand,the disunion of "point" and "facet",and so on.With the methods of literature research,questionnaire investigation,inductive comparison and empirical analysis,this paper makes a deep analysis of the present situation of tax service of Inner Mongolia Autonomous region State Taxatlion Bureau,combining with the result of taxpayer demand investigation.Identify problems and analyze the underlying causes:The service concept of tax personnel is backward,the quality of business needs to be strengthened,the protection of taxpayers’ rights and interests is low,the performance appraisal mechanism is a mere formality and so on.Through the analysis,it is concluded that vigorously promoting the reform of tax service socialization in the new era is the inevitable choice to further improve the quality and effectiveness of tax collection and management.It is intended to construct the socialized system of tax service under the new public management theory,and define the main body responsibility reasonably.Strengthen the service concept and consciousness,optimize the tax-related services and tax business environment,broaden the service space,improve the level and quality of service,classification to meet the needs of taxpayers,enhance taxpayer compliance,satisfaction and sense of acquisition.