analysis of international tax experience and learn from service system（国际税收分析经验和学习服务体系）.docVIP

Analysis of international tax experience and learn from service system [Abstract] In recent years, as China’s socialist legal system and promote the process of transformation of government functions, tax services, more and more national attention, and in the tax department’s work occupies an important position, however, due to tax services system in China started late, in the institutional, legal system, and so there are still many deficiencies. to learn and learn from developed countries in transition service concept, innovative service system, the implementation of legal aid to ensure the legitimate rights and interests of taxpayers, pay attention to tax-related agency aspects of the role of advanced experience, improve our tax services for a significant practical significance. [Keywords] tax services, tax collection, taxpayers First, the development process of tax services in developed countries Since the 20th century, the rise of the Western developed countries, a ‘new public management’ movement, along with a strong start to appear from the administration to public management, from administration to administration services, new management concepts in the control of the executive, the government and executives to managers emerged, its functions are characterized by the management. As the world of science and technology, highly developed market economy, there has been the administrative functions of the new government needs to assume the government to promote the public interest, improve social welfare, improve the quality of people’s material and spiritual life of responsibility, therefore, the executive is no longer just national legal and administrative matters to achieve the target means, but the main thing is to play an active service function. Thus, the German administrative law scholar Erskine Tefal Stoph proposed a ‘service administration’ concept. service administration is characterized by service to the people of the whole society as an