The Liaocheng City National Tax On The Construction Of Harmonious Relationship

The tax revenue is a special distribution relationship formed by the government,who participates in the distribution of national income according to the law and obtains financial revenue compulsory with its public rights in order to meet the needs of the public.Tax revenue supports the operation of various departments of the government and plays an important role in the normal operation of a country.Harmony or not between levy and payment affects the tax,thus affects the operation of the government.Levy,simply,is a relationship formed in the process of levy and payment between the taxpayer and the tax departments.Deeply,levy also includes the relationship between taxpayers and the state,the problem occurred on tax.It is the most direct relationship between taxpayers and tax authorities.It is not only economic relations,but also social and legal relations.It emphasizes the relationship between rights and obligations.Nowadays,It is often seen.Levy relationship is not a harmonious problem because of too many factors of disharmony.But what we need is a harmonious tax relationship.Harmonious relationship is conducive to promote tax administration efficiency,reduce tax cost,construct and improve the taxation management system,so as to enhance the country's macro-control,increase the fiscal revenue,promote the development of the social economy.It is also conducive to promote the government to perform their rights according to law,correctly treat and solve the taxation contradiction,strengthen the service consciousness of tax authorities,improve satisfaction and degree of tax compliance,safeguard the legitimate rights and interests of the taxpayers better,and promote the rule of law in our country.However,due to the rapid development of social economy,the tax conflicts have become increasingly prominent.Especially,contradictions between government administrative intervention and the tax organ specific administrative act,taxpayers through the edge ball of tax evasion to evoid tax,tax cost and the low tax efficiency is increasing,these problems make the relationship more and more tense between tax levy and payment.Reasons are various,including the rapid development of social and legal lag reasons,defect of the tax system,tax collection process and means,and the tax levying system,environment,philosophy and so on,internal and external.Therefore,we must correctly treat the contradiction between levy and taxpayers,find out the countermeasures for the construction of harmonious relationship,in order to promote the development of harmonious relationship.China tax enforcement includes the national tax and local tax.Taxes is various.After business tax replacing by value-added tax,most of the tax is levied by the national tax.This paper mainly studies how to Build Harmonious Relationship Between Liaocheng City National Tax and Publicans,analyzes and collates the concept of tax of harmonious relationship the theory of new public management and social contract.It discusses the problem and reason existed between tax levy in Liaocheng city based on the current situation,evaluates and learns from foreign experiences on the construction of harmonious relationship.It mainly proposes the suggestions on the construction of harmonious relationship of Liaocheng City from four aspects.