2007Journal of Hunan City UniversityRequires access

Exploration to Tax-service Based on Need of Tax-payer

Yu Xiang

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Abstract

The requirement of the market economy is to establish the taxation service system as the guide of tax-payer.It is also the objective need of the service-type government and also the need of the harmonous taxation collection and still more the need of the tax-payers.However,at present the service sense is very thin in collection tax,the service mechanism is not completion,the quality of tax-collectors is not high.It should strengthen the service sense to upgrade the service level in collection tax.

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What this paper is about

The requirement of the market economy is to establish the taxation service system as the guide of tax-payer.It is also the objective need of the service-type government and also the need of the harmonous taxation collection and still more the need of the tax-payers.However,at present the service sense is very thin in collection tax,the service mechanism is not completion,the quality of tax-collectors is not high.It should strengthen the service sense to upgrade the service level in collection tax.

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Available abstract

The requirement of the market economy is to establish the taxation service system as the guide of tax-payer.It is also the objective need of the service-type government and also the need of the harmonous taxation collection and still more the need of the tax-payers.However,at present the service sense is very thin in collection tax,the service mechanism is not completion,the quality of tax-collectors is not high.It should strengthen the service sense to upgrade the service level in collection tax.

Key concepts: Business, Service (business), Indirect tax, Service guarantee, Tax credit, Value-added tax, Tax reform, Public economics

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