Research On The Problems And Countermeasures Of China's Taxpayers' Consciousness Under The Rule Of Law

Tax revenue serves is the main source of state revenue.A country under the rule of law requires that tax activities of both parties must be based on the law,which should be implemented through legislation,law enforcement,justice and supervision.The consciousness of the taxpayers in our country will be gradually formed in that process.With the establishment of tax legal system,taxpayers gradually have the consciousness of subject,right and duty.With the increasing awareness of taxpayers,people put forward higher requirements for government services and legal environment.It requires the government to change its functions as soon as possible and set up public servant consciousness.Tax authorities are requested to be with public servant consciousness and constantly optimize the tax service requirements based on tax legislation,tax law enforcement,tax justice and tax supervision to improve the tax legal system in China,then gradually establish a reasonable and fair tax legal system.Under the supervision of the government and the citizens,we should ensure the legitimate rights and interests of the citizens while guaranteeing the revenue of the state.A harmonious,stable and healthy environment means tax authorities collect taxes based on law,taxpayer pay taxes legally and our country makes good use of the taxes,then we can provide a solid financial security to develop our economy and improve people's living standards.The full text is studies from three parts of the problems and countermeasures on China's consciousness of taxpayers.The first part is mainly based on the basic theory of taxpayer awareness related issues.First of all,by comparing the definitions of taxpayer awareness in different academic circles,the research range of taxpayer awareness in this paper is defined.In the research of the connotation of taxpayer consciousness,it expands the taxpayer consciousness to the two main bodies of the citizen and the government,and expounds the connotation of the citizen taxpayer consciousness and the connotation of the government taxpayer consciousness in two aspects.It includes subject consciousness of taxpayers,awareness of taxpayers' the rights,the obligation consciousness of taxpayers and government's public servant consciousness,which are the theoretical core of this paper.Secondly,the factors affecting the formation and development of the taxpayer consciousness are separated into the subjective and objective aspects.It will be studied from age,level of education,history and culture,political and economic system,tax system,tax law system,the system of tax collection and administration mode.The analysis of the influencing factors provides the research approach for the problems and causes analysis and the improvement countermeasures.Thirdly,it analyzes the meaning of improving taxpayer awareness.It is analyzed from three aspects which are beneficial to the transformation of government functions,and to the overall goal of ruling the country by law,and to the achievement of “Chinese dream”.The first part mainly lays the theoretical foundation for the later research and provides the research ideas.The second part is an analysis mainly on problems and countermeasures on the consciousness of taxpayers.It is divided into two parts.Firstly,research shows that China's overall awareness of taxpayers is weak from the analysis of the consciousness of taxpayers and government awareness of taxpayers(i.e.public servant consciousness).The specific performance of subject consciousness of taxpayers,awareness of taxpayers' the rights,the obligation consciousness of taxpayers and government's public servant consciousness is relatively weak.Secondly,the reasons for the status quo of China's taxpayer consciousness are mainly studied from the aspects of history & culture,tax concept,tax structure,tax law system,tax supervision and tax publicity.The second part lays the foundation for the study of countermeasures targeted.The third part researches the significance of improving the awareness of taxpayers and countermeasures.The countermeasures to improve the taxpayer awareness are mainly studied from the aspects of tax legislation,taxpayer' s rights protection,tax publicity,tax service,tax supervision and taxpayer 's relief.This research has two aspects,one is the perfection of tax law system in our country,which can be realized by the implementation of the tax legislation,tax law enforcement,tax justice and tax supervision;the other is the protection of the rights of taxpayers,which can come true by legislation,service,supervision and relief,etc.There are overlapping parts of the two angles,and finally the unified expression is the six aspects in the text.In addition,the countermeasure study may also show the countermeasures to improve the consciousness of taxpayers in our country and the process of tax law are consistent,which means the standardization of tax from the aspects of legislation,law enforcement,justice and supervision will lead to a harmonious,stable and healthy tax environment.