The Study On The Tax-management Conversation System Of China

Administrative conversation is a new flexible way of administrative management.Compared with the traditional rigid administration, it is more participatory, democratic,flexible, negotiable, cooperative. However, as the lack of a perfect administrative interviewsystem and legal regulation, the administration discretion of administration officials in theinterview process lacks of any restriction and supervision of power also. It may lead to theabuse of rights and rights-money-deal, or other negative consequences. Therefore, it is verynecessary to make a thorough study of the administrative conversation system, so as to findthe countermeasures of improve the administrative conversation system.Tax-management conversation is the earliest and the most developed field ofadministration conversation of China. The author takes it as the research object. By makingtext analysis of administrative normative documents made by regional tax authorities of Chinaduring2000to2013, the author researches on the tax-management conversation procedure,the scope of application, the treatments of conversation result, the supervision and remedy,information secrecy system, training system of conversation, and so on. Basing on theanalysis of relevant documents, the author describes the system status and developmentcharacteristics of tax-management conversation, and summarizes the existing problems of thetax-management conversation system, and proposes several beneficial suggestions to promotethe system. By researching problems mentioned above, the author expects to make somecontribution to promote the administration conversation system.