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

Research on the the Optimization of Tax Service

Author RaoHaiJun
Tutor YouGuangFu
School Central China Normal University
Course Public Administration
Keywords tax services research
CLC F812.42
Type Master's thesis
Year 2013
Downloads 396
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In recent years, as China’s economic and social development and the advancement of socialism democracy process, tax service has become one of the main duties of tax authorities. Optimization of tax service, establishing the system of tax service efficiency, simple, perfect a modern tax management trend. Although in recent years, the tax authorities to do a lot of work in the tax service, deepen in a certain extent. But because the service system is not perfect, the grass-roots tax authorities, the overall level of tax service is still low, far can not meet the actual needs of the masses of taxpayers. Therefore, to strengthen and improve the tax service, to protect the legitimate rights and interests of taxpayers, improve the taxpayer compliance, to resolve the contradiction between the two sides, has important theoretical and practical significance of better to strengthen tax collection and management.I mainly from the public management theory, in Wuhan City Hanyang District Local Taxation Bureau is modeled, profound analysis of the problems and reasons of tax service existence, the means of implementation, the quality of personnel point of view put forward to improve the path of tax service.Mentality seeks a layout according to "theory, expose the problems, analyze the reasons, to find countermeasures."The content includes the following four parts:The first part is the introduction, mainly expounds the theoretical and practical significance, research at home and abroad are briefly summarized, explains the research methods and the innovations.The second part mainly defines the related concept and the characteristic, summarizes the history of tax service changes, the interpretation of the tax service theory.In the third part of the Wuhan City Hanyang District Local Taxation Bureau as an example, analyzes the basic situation of Wuhan City Hanyang District Local Taxation Bureau and the tax service status, and by the taxpayer satisfaction survey, combined with the actual work, focus on the analysis of the survey results.The fourth part of the existing problems and reasons through the analysis, proposed the optimization of tax service suggestion. Includes five aspects:(a) change the tax service concept;(two) regulating tax services;(three) improve the tax service ability;(four) to strengthen tax service evaluation mechanism:(five) promote the tax service socialization.There are two innovations in this paper:one is the innovation of research perspective. This paper uses the theory of public finance, the theory of tax compliance, process transformation theory, public management knowledge and tax policy theory, and referring to the related areas of practice, analysis of the tax service omni-directional multi-angle, expanding its connotation and denotation, covers the whole process of tax authority management and law enforcement, to see service management in service management, the new tax service concept. Two, study on countermeasures. This article from the Hanyang Local Taxation Bureau as an example, through the empirical analysis to understand the taxpayer to pay tax to service the needs analysis of Hanyang Local Taxation Bureau, what problems exist in the tax service, and the measures to solve the problem, proposed by flattening mechanism reform, cancel grass-roots tax the way to optimize tax service strategy, efforts as the organ completes the tax service work, provide operational and feasibility of building a service-oriented tax authorities.

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