A Study Of Socially Integrative Taxation Management In The Progress Of Tax Administration By Information

Tax is the main income of the national finance; it is the important foundation of the national democracy. Tax regulates the income of all social stratums; it is a crucial weight to maintain fairness and justice of the society. Tax averages the profit margin of every industry; it has significant means to stabilize the market order. Tax is used by the government to afford the public goods with public finance expenditure; it is the basic guarantee of the public services enjoyed by all the citizens. Therefore, whether operate the public finance rationally on microscopically or constitute the tax policy legally on microcosmic, we should persist in the tax's significance to the state, society, market and civics, make taxation be propitious to our country become rich and democratic, the society tends to be civilized and progressive, the market retains prosperity and stability, the citizens exceed themselves."Taxes are the price we pay for the civilized society", the close relationship between tax and human society should be no borders, however, when we compare the East and West, it is a big difference in understanding tax between us and people of the developed countries. "Only death and taxes are inevitable" is famous in the western world; paying for tax, any citizen turns to taxpayer; the taxpayers have responsibility to hand in tax truthfully and legally; regard tax evasion as a disgrace. There is a higher degree of tax compliance. But in real life of us, both common enterprise and individual business have a mind that "to be rich with eating the tax", most of people get scanty concept of the taxpayer, everyone hopes less tax from company to person, there is lower degree of tax compliance in the society. This contrast is because we have wrong understanding of tax's essence, and the social cooperation of tax administration must be used to eliminate the adverse effects to the state, society, market and civic; make taxation running in a benign track.This paper took a main line of tax's essence, researched in the background of the state advancing e-government and the tax department carrying out tax administration by information, introduced the basic situation of taxation management by information at first, analyzed the existing bottlenecks, pointed out the taxation management by information need social cooperation of tax administration; secondly, reviewed the traditional mode used in social cooperation of tax administration, construed its limitation; thirdly, analyzed it challenge the traditional mode that taxation management by information and its invisible values, searched the essence of tax, finally, brought forward the paths for social cooperation of tax administration in the new historical period, including legislation, improving the efficiency of tax administration, expanding financial expenditure for public services, leading corporations pay for tax honestly and educating consciousness of taxpayer to civics.