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1、AbstractThepublicsector,especiallythefunctions,role,position,organizationandsocialrelationsofgovernmentdepartmentsareexperiencingprofoundchangealongwiththerisingofnewpublicmanagementintheworld.Theopinionofdeepenadministrativerestructuringisproposedinthe17thSessionoftheSecondPlenarySession,whic
2、hrequestingthatspeedupthetransformationofgovernmentfunctionsandbuildaservice-orientedgovernment.Againstthisbackground,nationaltaxauthoritiesastheimportantincomesectorandlawenforcementdepartment,hasalwaysbeentakingtaxpayingserviceasthecorework,aggressiveinvestigating,earnestlypracticingandgetgo
3、odeffectfinally.ButwiththeincreasinglymatureofChinesemarketeconomy,increasinglyimproveofcitizen'slegalsenseandincreasinglydevelopmentofcomputerandinformationtechnology,thegapbetweencurrenttaxpayingserviceworkandnewdeeperdemandofextensivetaxpayerisstillexistence.Forthisreason,theimportantissueo
4、ffurtheroptimizingtaxpayingserviceworkhastobefacedbynationaltaxauthorities・Theauthorbasedontheapplicationofbeneficialresultscomingfromnewpublicmanagementtheory,studyingdomesticandinternationaltaxpayingservicework,aimingatdiscovertheproblemsexistedinHarbinnationaltaxsystem,andexpectingtoanalysi
5、sandproposecountermeasures,furtheroptimizingservicework,promotingthewillofobeytaxlaw,reducingtaxpayingcostoftaxpayerandtaxcostofauthorities・Fromthepointofviewofpoliticalscience,economy,managementandsoon,withapplicationofevidenceresearch,comparativeresearch,andquestionnairesurvey,andborrowexper
6、iencesfromdomesticandinternationaltaxserviceoptimizingwork,thisarticlepointedoutthecurrentHarbinnationaltaxauthoritiesexistingfiveactualquestionsoftaxationtimeIong,lowefficiencyandservicelevel,informationtechnologyapplicationtobeimproved,taxationprocedurenon・uniform,servicelevelandconsciousnes
7、stobeimproved.Onthisbasis,thecountermeasuresoftakingtaxpayer*sdemandasguidelinetoimproveservicequality,takingimprovementoftaxationsystemasmainworktostandardizedservicelevel,dependingoninformationtechnologytoimproveserviceefficiencyandta