Research On Tax Propaganda Based On Service - Oriented Government

Since the 21 st century, building a service-oriented government in our country has attracted a great deal of discussion and practice, the Party’s 17 th and 18 th National Congress continuously proposed to build a service-oriented government. Tax department is one of the important functional departments of the government. After the 18 th NationalCongress, the functions of tax rise to the important means of country’s governing principle politics, after the "to replace the business tax with a value-added tax", national tax authorities and the general public’s relationship is increasingly close. Tax publicity is a kind of activity, through various means, methods, to make the public have a timingly and comprehensive understanding of the major policies of the relevant tax, laws and regulations and the tax authority’s work, which is an indispensable important section. Tax services play an imcreasingly important role in promoting tax collection and administration, creating a harmonious taxation relations, correctly guiding public opinion,and play the role of alerting and deterrent..However, the traditional publicity ideas and methods can not adapt to the demand of the new situation. More than 20 years of tax publicity seems to have been a "bottleneck", the problems such as formalization, short-termism, and localization have arisen. The tax publicity lack of persistance, pertinence and effectiveness. How to break through the bottleneck, form a pattern of big publicity for broad participation, and build the good atmosphere for tax work going smoothly, is one of the problems in the tax system must be attached great importance to.This article is based on the perspective of service-oriented goverment, with the theoretical basis of the new public service, service-oriented government, and tax compliance, etc.The article summarizes the current status of Kunming tax publicity through literature research, questionnaire survey, field investigation, interview and other methods. From the basic elements of the publicity of taxation, the author analyzed the existing question and the reason. And based on the research, the author promoted six specific measures of the publicity of taxation correspondingly.This paper is divided into five chapters besides the introduction.The introduction part introduces the research background and research significance, the research on the publicity of taxation both at home and abroad, and research ideas and methods.The first chapter is the related concepts and theoretical basis of tax publicity.This part introduces the concept of tax and tax publicity, from the aspects such as basic elements, basic features of the publicity of taxation.It also illustrates that the new public service theory, a service-oriented government, tax exchange theory, and tax compliance are the foundation for the development of the theory. By referrng to the “tax publicity month”, the publicity of taxation in our country is divided into six stages, it briefly illustrates the main features of the publicity of taxation in different stages. The second chapter briefly introduces the situation of Kunming and the Kunming National Tax Bureau. The author focuses on the achivements Kunming National Tax Bureau has made and the existing problems, and analyzes the cause of the problems. The third chapter uses United States, France, Japan and Germany as examples to introduce several good practices and experience from foreign tax publicity, and show some enlightment to how to better carry out the publicity of taxation in Kunming.The fourth chapter is the principle part of this article, it aims to promote some measures and suggestions to national tax publicity work in Kunming..The fifth chapter is conclusion and prospect.