On The Application Of Tax Law Tax Service In China

The tax services, tax collection and management in one of the most basic link, in recent years in our country, more and more attention. With the development of market economy in China, Chinese citizens’legal awareness to rise significantly, the public finance theory and the theory of new public management is gradually recognized by the people, our country tax payment service concept corresponding to also have new development:From the previous single" revenue management" gradually to" tax tax law enforcement tax compliance services+="＄two balance development change. China’s taxation department has formulated a series of laws and regulations, system of tax measures, the concrete contents of the service work, the tax payment service work to make specific provision. In Europe and the United States national modern scientific tax payment service system as reference under the premise of our country tax payment service, the management level and technical means have been continuously enriched and improved, has initially formed a relatively perfect system has, is of the characteristics of tax service system.In our country in recent years the tax payment service changes and development, in fact, and our country tax revenue legal system development come down in one continuous line, say from a certain meaning, it is our country tax revenue legal system of continuous development and improvement of gestation and birth of our tax service, and make its ceaseless perfect development. Therefore, we came to our tax service development and change, is essentially in the development of tax law in China and the change of. In a broad sense, tax service of our country is our country tax revenue environment in China is the inevitable result of development objective requirement. In a narrow sense, tax service of our country is our country tax revenue environment in China for a specific expression. From the taxpayer service in China’s tax system status, its development and Perfection on perfecting our country s tax system, promote the tax legal system has positive effect on the development.From the tax service of our country’s present situation, our country tax payment service level is improved, which for many reasons, such as the tax payment service to update the concept, management technology, Various ways of service and so on. But fundamentally because our country tax revenue legal system is unceasingly perfect and development, for our country tax provides a fair, legal environment, make our country tax revenue management is more normative and reasonable, so as to promote the healthy development of China’s tax service. Therefore, in our country tax payment service in our country tax law applicable showed its good side. However, because our country tax law is still not perfect, our tax legal system is also the legislation-sound, tax service of our country in the embodiment of our tax applicable also reflects many problems. This paper from China’s tax service proceed with, combine our country tax law applicable in the tax payment service of the specific performance, discusses our country tax law application problems and solutions. Hope to the taxation service development in our country, the tax legal system perfect and make a little contribution.The full text is divided into three parts, the first part of our country’s tax service concept to make legally defined, clear tax services and taxation law and the relationship between. The second part focuses on the China’s tax service tax applicable in a variety of expression, these manifestations reflect those problems, in these cases the specific reason analysis. The third part is from the our country tax law applicable to start, look at China’s tax service system has these defects, our country how to further improve the construction of our country tax payment service system, so as to further establish and perfect our legal system of tax revenue, improve tax collection and administration effectiveness.