The Perfection Of Tax Service Rules Under The Target Of Tax Law In China

In recent years,in order to improve the compliance of tax law,the State Administration of Taxation issued a series of tax services rules,through continuous exploration and practice,make the forms of tax service increasingly diverse.Tax law compliance means that taxpayers should fulfill their obligation to pay tax in accordance with relevant provisions of tax laws and regulations.Tax service can improve the willingness and the possibility of tax law compliance in perfecting the rules and standardizing service content.At present,tax service rules in our country still have some deficiencies such as low rank of current tax service rules,unbalanced rights allocation between tax collection and pay taxes,which results in low legal intensity of tax service,lack of integral standardization,non-standardization of content.The United States,Japan and Ireland etc have rich experience in carrying out tax service.On the basis of analyzing and utilizing,it is necessary to perfect the specific rules of tax service from the aspects of developing special tax service laws,balancing rights between tax collection and pay taxes etc in China,which can effectively promote the degree of tax compliance.