On The Service Mechanics Of Local Tax Regulation

Revenue is the economic lifeline of one country, and bears an important historic mission in the economic and social life. Local revenue in the local budgets is the basic source and plays a major role in the local economic development, so the local tax controlling is an important function of a local government. The current administrative reform has been launched on all fronts, and building a service-oriented government has become a fundamental objective mode in China. The 17th report of the Party clearly points out that we should accelerate reform of the administrative system and build a service-oriented government. Local taxes controlling relates with the daily life of ordinary people, which is the important demonstration of administration means of the local government and political ideals, so it links with the construction of a service-oriented government inherently and externally. Therefore, the inevitable problem is how to adapt to the trend of a service-oriented government and establish and improve the service mechanism in accordance with the law to uphold the tax controlling for the local tax authorities that has a basic function of tax controlling. This paper takes the control of local tax practice of Rugao City as a case, analyzing content, significance and an important precondition for the control of taxation - the rule of law of the local tax controlling, focuses on the service content in the controlling, and the relationship between the local controlling and the establishment a tax services-oriented government, discusses the basic objectives of improving the quality of services in the tax controlling practice.