The Study Of Tax Service Legalization In China

Tax service is the hot research topic in actual work department and tax theory field; it is a new tend in modern tax collection development. Conducting tax services to provide a fair, just, open and efficient tax environment for taxpayers and safeguard their legitimate rights and interests is the detail measure to carry out ’Power for the People’, it is the detail measure to change government’s functionand the basic progress to construct a new modern tax collection configuration, it is also an effective way to resolve levied contradiction and establish a good image for tax department. To Research tax service legalization construction can make the tax system more perfect and make the tax collection abide by law at the same time.Impacted by the concept of long-term erosion of the traditional powers, the concept of tax services has been put forward more than a decade, but it is also strange and diaphragm to grassroots authorities and the majority of tax cadres, and there is still understanding deviation about it. There are still a lot of people who think tax service as a political slogan. Tax services is often regarded as an image project in practice, and it is incorporated into the spiritual civilization, the scope of professional ethics and the ideological and political work. Providing service or not and the quality level of service involves only style of work and personal integrity more than the height of the most basic work. Tax law is a contract on taxation between government and people. In order to ensure the realization of the rights and obligations of the contract, both the taxpayer and the tax authorities has accompanying and auxiliary obligations, and tax service is the national collateral obligation of tax deed. So, legal construction of the tax services can change the concept of the tax authorities and taxpayers by the form of legal provisions and make the relative people have a more clea understanding of the tax service. What is more, it can make tax service run and develop snoothly in our country and establish a tax service concept at the same time. The detail contents are as follows:The first section is the introduction, research background and significance, research trends at home and abroad and research idea are discussed broadly in this part. The second part is the theoretical analysis about necessity of the tax service legalization, the definition and controversy of tax service such as public finance theory, the theory of tax compliance and taxpayers demand theory are discussed firstly, and then the significance of tax services legalization is given out. I believe that the constructure of tax services legalization is good to managing the tax in accordance with the law, building a new tax collection system and constructing a harmonious tax relationship between taxpayer and tax authorities.The third part is about the current situation and problems of the tax service constructure in our country, this part is an inportant part of this paper, on the basic of the summary of the current tax service legalization constructure, analysises about the problems and reasons are given out at last.The forth part is about drawing lessons from foreign Tax Service study, advanced experience about tax services in the USA, German and Ireland are introduced in detail, and then reference for our country’s tax service legalization is given out in this part.The fifth part is about the countermeasures and suggestions to strengthen tax services legalization, on the basic of theoretical analysis and practical research of tax service, the countermeasures and suggestions to strengthen tax services legalization are given in this part. At last, construction of legalized system of tax services, strengthening the comprehensive management of the tax environment and promoting the pace of construction of the tax service by cultural soft power in China are necessary.