An Analysis On The Service System Of Taxcollection Reimproving From Taxpaying Complince View

The key point and target of revenue-ministrant is enhancing the tax compliance. Butthere are some problems about methodology on improving quality of tax-service. This articleis studying how to improvement the tax collection and management on the base of economicsand managerial psychology and building well environment of honest tax payment.This article is divided into four patments:Part one: Introducing the theoretical value and practical value of issue, recommendingthe characteristics and dimensionalities on tax compliance on the scopes of domestic andoverseas to show the thinking method on this issue.Part two: there is a affirming on the core concept of tax compliance and a comparingbetween the tax compliance and tax voluntary to establish the bases of discussion in follows.Secondly, analyzing the inscapes of tax compliance and deducing the fundamental relationbetween tax compliance and collection-service.Part three: Firstly, there is a tease on the tax collection and management on the bases oftwo tax reforms after opening up. Secondly, using game theory as tool to analyze concretecases, and pointing the problems, such as less grasp of information, the scarce resource ofcontrol, and so on.Part four: discussing the manners and ways to improve the systematic of tax control. Themain reason of low-raise in tax compliance is unbalance between subjects, it should be doneby macroscopic and microcosmic ways. Specifically, building overall and reasonable structureof tax system, realizing humanity and single ratio, infusing incentive system, improveprofessional quality may be the important channels.