| Tax service,as one of the core business of tax department in China,it is not only an important indicator to measure the level of tax management in a region,it is also an important criterion to evaluate the business environment for a regional.In recent years,scholars at home and abroad have paid much attention to tax service,the local tax authorities have made some attempts in informatization,socialization and system-perfection for tax servise,and have gained some valuable experience,But it is still difficult to meet the growing needs of taxpayers in improving the concept of tax service,Expanding tax service mode,Strengthening the quality of information service etc.Dalian Huayuankou Economic Zone as a new open pilot area of Dalian,it has the policy scale economic of attracting investment,Platform enterprises,also has developed local private economy,self-employed businessmen,has a wide range of taxpayers and obvious different of service groups.It has a certain typicality on the northeast old industrial base environment continues to improve and the constantly deepen reform process of "delegation,administration,service".Based on "Maslow’s theory of needs","ERG needs theory"offered by Clayton P.Alderfer and "Equity theory"offered by J.Stacey.Adams,the thesis used The Literature Rretrieval Method,The empirical analysis Method and The Inductive deductive Method,with the comparative analysis of the tax service of domestic and foreign research,with the characteristics of tax service object differentiation in the Dalian Huayuankou Economic Zone,make a systematic analysis of the different needs of "the same development period with different types" and "the different periods with same types"taxpayers,In order to put forward to the service orientation of the current tax service,management system backward,linited service arers,lack of technical support and performance evaluation supervision five aspects problem.And after the analysis of the causes of the problems,offerd the methods for accurating tax service positioning,improve the tax service management system,broaden the fields of tax services,strengthening the informatization support of tax service and improve the tax service performance appraisal system.Arrival at a conclusion that the tax service is a engineering system with information support and social development at last.In order to using the modern information technology platform,accurating locking of differentiated service needs of taxpayers,enhancing the quality of the tax service and guiding tax compliance,so to shape a good tax business environment. |
