Research On Tax Propaganda In China

The tax propaganda is the important component of the tax work, is the essential important content of the tax payment serves, and it is also a realistic need to optimize the tax service, to set up the Tax authorities good society image, to strengthen the taxpayer's tax law deference, to raise the entire society's faithful tax payment depending on the law. With the rapidly development of the market economy in our country, to strengthen the tax propaganda is becoming a common call both taxpayer and taxman.The thesis researches our country's tax propaganda comprehensively and thoroughly based on referencing the theories of the new public administration,new public services, tax compliance and the practical experiences on the tax propaganda of the economically developed countries, and the thesis uses the method of combining the theoretical analysis and the investigation and study, the method of quantitative and qualitative analysis, and the method of comparative analysis. Besides the preface, the thesis is divided into five parts.PartⅠis about the theoretical basis and practical needs of the tax propagates. The tax propaganda's exchange theory and the price theory in the capitalist countries are the theoretical basis of tax propaganda's existence, the theories of new public administration, new public services, tax compliance are the basic theories of tax propaganda's development. So, to strengthen the tax propaganda has its important practical significance.PartⅡis about the developing process of the tax propagate in China. The tax propaganda in our country has been divided into three times since the founding of New China: Spontaneous implementation time (1950-1988), centralism development time (1989-2000) and standard development time (2001 until now).PartⅢis about the existence problems in our country's tax propaganda and the analysis for the causes. In the part, the thesis sums up seven problems in our country's tax propaganda, and point out five roots causing the problems.PartⅣis about the practical experience on tax propagates in the developed country and the enlightenment we get from it. In the thesis, it sums up eight characteristics of the tax propaganda in the west developed countries such as USA, United Kingdom, France, Japan and so on, and the international advanced experience gives us many reality enlightenment to reinforce our country's tax propaganda.PartⅤis about the concrete strategy to strengthen our country tax propaganda. Based on the reference and the comparison, the thesis points out the concrete strategy to strengthen our country tax propaganda from the ten aspects of the guiding principle, the basic implication, the service idea, the propaganda way, the legislative work, the achievements inspection, the safeguard mechanism, the tax environment, etc. serve idea from governing principle, the basic meaning, propagate way , legal system building, achievement effect examining , ensure 10 aspect such as mechanism , tax environment having brought forward the concrete countermeasure that sharpening our country tax propagates on basis drawing lessons in comparison.The innovation spots of the thesis are:The first one is the innovation understanding for the content of the tax propaganda in our country. The thorough researches about elaborating for the tax propaganda's developing course since the founding of new China, redefining the tax propaganda's concept, delimiting the main body range of the tax propaganda are seldom seen in the former theory research of the tax propaganda, so the researches have originality. At the same time, when the tax propaganda's current situation in our country is analyzed, the thesis jumps out of the old and narrow angle:"to research the tax propaganda for propaganda tax", and it points out the reasons why our country's tax propaganda has many problems, they are caused by the insufficiency of basic theory about tax propaganda, the tax propaganda's own reason, the tax agency's factor, the imperfect environment of tax propaganda and so on.The second one is the comprehensive research for tax propaganda in our country. This thesis sketches the current research situation of tax propaganda and the development tendency both in domestic and foreign, summarizes the development course of our country's tax propaganda, and it point out that there are many problems existing our country's tax propaganda, then, the thesis thoroughly analyzes the problem's origin from the various angles, at last, referencing the theory and the practical experience of tax propaganda in the western economy developed country, based on the theory and practice about how to perfect the tax propaganda's theory content and how to optimize tax propaganda's pattern, the thesis raises a new idea to meet our country's market economy development need, to strengthen the tax propaganda's reforming and development in our country, thus, the thesis structures a perfect theory system about tax propaganda.