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Optimization of Tax Service System in China Problems and Countermeasures Res

Author: JiYunQiao
Tutor: FuGuangWan
School: Central China Normal University
Course: Public Administration
Keywords: Tax service tax administration system mechanism
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 51
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Abstract

Tax services is a public service that tax authorities to provide in the process of performing its statutory duties to protect the interests of taxpayers, guidance and help taxpayers correctly perform the taxpayer in accordance with the law. Since the beginning of the new century, the Tax Service has increasingly become a tax theorists and the hot issue of the tax department under the influence of the world economy, it is the new trend of the world modern tax collection development. Especially in the era of knowledge economy and information development context, so that the tax department is facing new challenges require us to keep pace with the times and constantly blaze new trails, it is necessary to provide quality services to taxpayers as tax administrative enforcement actions an important component part, as the basis of the work of the tax administration. Therefore, optimization of tax services, to improve the quality and level of tax services, construction tax services to the new system, not only is the inevitable requirement of the new tax work, is also long-term system engineering.China’s traditional model of tax administration has been focusing on the monitoring and management, and to crack down on tax services, but often overlooked. Growing awareness of recent years, with advancing the process of China’s socialist legal system and the transformation of government functions, the idea of tax collection is constantly expanding, and growing awareness of taxpayer rights, promote the tax authorities to provide services to taxpayers, and tax services ideas, forms of service have been tremendous changes, and made remarkable achievements, but found after a comprehensive analysis of our tax services there are still many shortcomings in the sense of service, content of service, service institutional mechanisms, through theoretical research and practice and exploration, to further enhance service awareness, rich services content, optimization services institutional mechanisms, so as to establish a new system of tax services set suited to China’s tax collection work, become an important subject of the tax department. For this reason, I chose Tax Service in theoretical research and practical exploration as a theme study, its purpose is to expect that these studies can play some reference for the optimization of tax services, to build a new pattern of modern tax collection. This paper focuses on the topics described from five aspects: The first section provides a brief background on Topics in this article, research significance, methods and research framework, the concept of tax services concept and content defined in the theory of domestic and international tax services reviewed.The second part describes the status of service tax in the tax collection from both domestic and foreign, to pave the way for further analysis of tax collection situation.The third part analysis the historical development and status quo of China’s Tax Service, at the same time as the Baotou Municipal Local Taxation Bureau for example, describes the practical exploration tax service reform in the region.The fourth part analysis the existing problems in the current Tax Service in China work profiling around sense of service, service content, service institutional mechanisms for the three aspects of.The fifth part described how to optimize our tax services for the problems in our tax services work, enhance service awareness, and a wealth of services, and improve service institutional mechanisms for the three aspects.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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