| China's financial revenue has been growing steadily in high speed. And as its main part, tax revenue keeps rising fast too. During the present period of social transformation, social conflicts have become more complicated and outstanding. As both contradictive and united two aspects, Tax Collection and Tax Paying have conflict-game as their normal relationship. So the effect of Conflicts Resolving System plays a very important role in building harmonious relationship between tax collection and paying, as well as in pushing forward the process of tax legislation.This article first from the view of putting people first, dialectical materialism, and ways of replaceable resolving dissension theory, analyzed the necessity of establishing effective resolving mechanism against conflicts between tax collecting and paying, theory evidence and available using of reference, also indicated how to establish and function the mechanism, and provided a theory frame work on which the demonstration analyzing depends.In the demonstration part the article anatomized the shortcomings in system & conducting areas by analyzing the causes of conflicts between tax collections and paying, availing of the resolving systems of developed countries, and also case analysis. From which concluded that put up coordination as the priority for the resolving system of conflicts between tax collection and paying. By system innovations and perfection, it constructs a diversified structure of resolving system for conflicts between tax collection and paying, and promotes the harmonious tax project of our country.Hereby, the article discovered the problems exited in resolving mechanism against conflicts between tax collecting and paying in our country, and proposed suggestions on developing and perfecting the resolving mechanism against conflicts between tax collecting and paying of our country by coordination resolving system, reconsidering, lawsuit, multivariate treatment and precaution. Obviously, the discovered problems and suggestions on above undoubtedly have an important edificatory meaning to improve and perfect the resolving mechanism against conflicts between tax collecting and paying of our country from the whole. |
