论重庆市地税局纳税服务工作的不足与完善-工商管理专业毕业论文.docxVIP

II II ABSTRACT With continuous consolidation and improvement of the socialist market economy system in China, especially after the nineties, the system of tax revenue had undergone profound changes. The subject-object relationship, rights and obligations of the taxpayers and publicans were established. As the change of system of tax collection, the taxpayers pay much attention to right of tax collection, so we must be more open-mind on the tax collection. It’s an important for tax authorities to provide best service for tax payers. With the acceleration of process of managing our country by law and the strengthening of economic globalization as well as the expanding of knowledge economy and information age, it is requirement for the tax authorities to offer best service for tax payers. This paper dealt with the concept and characterization of tax service, and analyzed the theory orientation and the influence of new public service theory and taxpayers compliance theory on the system of processing tax. This paper also discussed the development of tax service. On the basis of authors work experience, the deficiency of taxpayer service system of local taxation bureau in Chong Qing was analyzed，we concluded that there are some weaknesses in transformation of our tax service philosophy. The service level is not high; the organization setup of service is not clear; the system of propaganda, communication and evaluation mechanism are not sound；the application of informatization technology is not enough; the development of intermediary is not sound. To offer the best service to taxpayers, the solutions to these problems are put forward, such as learning and using the advanced experiences of other countries, strengthening sense of service and reinforcing the construction of tax service system， increasing the technical support on informatization technology and developing the intermediary. Keywords：Tax service, Taxpayers compliance, Cost of administering the tax P