Study On Tax Compliance And How To Construct A New Tax Service System

The modern tax administration theories classify taxpayers' behaviors two types, one is tax compliance ,the other is tax incompliance. One of the important targets of tax service is to maintain the taxpayers' right and improve tax compliance lever. The quality of tax service will influence straight tax compliance. This article intentions to analysis taxpayers' mind and behaviors on tax compliance or incompliance by adopting the theories of economics and management psychics, study how to improve tax services quality and tax compliance lever, so to build a honest tax payment environment in China.The article adopts the most new theories on tax compliance and the New Public Administration from not only domestic scholars but also overseas scholars. On expatiating tax service , the article mostly aimed at the problem in tax practice and learned the successful experiences from developed countries, put forward the topic how to construct the new tax service system in china. The innovations of the article are based on the study of taxpayers' mind and behaviors on tax compliance or incompliance by two case analysis, and explain the connections on tax service and tax compliance.The basic framework: The first part is the introduction, the main topics on the background, significance and research.; the part 2 briefly introduces several major tax compliance theories, then analyzes taxpayers' mind and behaviors by these theories.; the part 3 is the case analysis; the part 4 , firstly introduces the main idea of the new public administration , then put forward the connotation and characteristic of tax service in the new public administration theories; the part 5 analyzes the problems and reasons of tax service in china, comes up how to construct a new tax service system.