Under The "taxable Services" Concept Of Tax Law Enforcement

Our traditional regulation-oriented tax management thinking, that isbased on the tax laws, mandatory supervision. With the development of thenew public management movement,"taxable service" write "the People’sRepublic of China on Tax Collection and Administration Law, the functionsof the tax authorities by compulsory supervision to both services and lawenforcement. In building a market economy and service-oriented governmentin the context of the times, analysis and discussion of the relationshipwith the problems of China’s tax authorities, the tax service and taxenforcement, is conducive to enhancing the taxpayer satisfaction and TaxCompliance degrees, standardize tax enforcement of building harmonious taxlevied for the relationship, and to establish an efficient tax collectionmode has important practical significance.This paper uses the theory of public administration, taxation,economics, by WJ land tax in the tax service and tax enforcement processresearch and analysis, and to learn from the practice of developedcountries to explore the establishment of high efficiency, low cost, taxexcellent service, the modern tax collection and tax law enforcement strictmode, in order to adapt to the requirements of modern government andeconomic development.