Optimizing the Tax Payment Service According to the Tax-payer-oriented Mentality in Chinese Taxation Agencies: Significance and Measures

The theoretical basis and significance of optimizing the tax payment service according to the tax-payer-oriented mentality and the problems existing in the tax payment service in China are economically expounded.Turning the spearhead of struggle against such problems as indifferent service awareness,imperfect.taxation-service-checking mechanism,incomplete legal mechanism for the tax payment service,suggestions on optimizing the tax payment service are made in the light of the reality in China: The current tax collection and management mode should be reformed;The current service mentality should be changed;The service awareness should be further strengthened in the tax collection and management;The optimization of tax payment service should be broughtoin step with the completion of legality so that the tax payers' legal rights and benefits could be better protected,the tax payers' deference to tax collection could be forther strengthened and the social atmosphere of honest tax payment could be formed.