基于纳税人需求的纳税服务体系研究——以常州国税为例-research on tax payment service system based on taxpayers needs - a case study of changzhou state tax bureau.docxVIP

allocation,servicing scientific development.Tax collection service is one of the core businesses of tax department.It runs through the entire process of tax collection. The two comple each other and are indispensable.Improving and optimizing tax collection service has an effective infection in guiding and promoting taxpayers voluntarily compliance with tax law, to achieve the steady growth of tax revenue.Optimizing tax service is the important manifestation of government function transformation.The law practice and service level of Tax department relate to the image of party and government,It plays an important role in building service government and improving the governments public service system.Optimizing Tax paying service is the specific expression of practising service the people wholeheartedly.Its a important measure in building service government.It has become the general choice and common trend for every country in harmonizing relations between tax collectors and taxpayers and improving the tax administrations.And it also becomes the times theme.Under the new situation,expanding the space of our tax services,mining service potential are of great urgency.Although tax department brings forward many service measure,tax officials idea has major change ,taxpayers do not clearly feel the cozy service.In my opinion, the idea of managing rather than service still not change.We do not position accurately on tax service.It also refer to the matter that the growing taxpayers demanddoesnt coincide with the quantity and quality of service the tax department supplied.This article starts with tax service, clarifing its concept,character andthe difference between related concept and the basic demand of current work.Then I academically investigatethe tax service with the help of newpublicmanagementtheoryandnewpublicservicetheory. Afterwards,I take Changzhou national taxation bureau for an example, using empirical analysis ,finding out the problems exist in