Research On The Taxpayer Service And Tax Supervision Balance Strategy

Since 2012,China has continuously transformed government functions,promoted administrative system reform and optimized governmental services.As tax administration reform is an important component of the administrative system reform,the tax authorities have recently exempted a large number of taxation projects from approval,simplified the taxation process as well as the categories and frequency of data submissions,and continuously rolled out the "convenient taxes for the people operation",producing good outcomes with yearly improvements in taxpayer satisfaction.In actual practice,however,conflicting ideologies,approaches and implementations still exist between the inherent influence by the traditional mode of tax administration and the vigorous promotion of taxation services,leading to an imbalance between the taxation services and the taxation supervision in tax administration.Confronting obstacles such as generally modest compliance of taxpayers,insufficient recognition of rights of and protection for taxpayers,unclear legal responsibilities of taxpayers,lack of guarantee that taxpayers' needs will be met,etc.,the current paper refers to the concept of national governance to analyze methods for implementing tax administration,which constitutes an important part of national governance.It is believed that China's tax administration is implemented by raising the capacity and quality of public regulation-taxation supervision,and public services-taxation services.The relationship between taxation supervision and taxation services is improved through clarifying the relationship between supervision and service,and choosing a method of management suitable for China's national climate to elevate the legal status of taxation service.Clarifying the respective rights and responsibilities of tax authorities and taxpayers for optimizing service resource allocation,for providing high quality and efficient services,and for raising the standards of taxation supervision in order to improve tax compliance.For the system of taxation as a whole,neither can discussions be focused on taxation services or on taxation supervision in isolation,nor can the conventional unilateral and high-pressure management be adopted;only when both components are operating in concert can the development of tax administration move forward smoothly.According to the concept that compliance stems from services and law enforcement,and taking into consideration that the tax authorities can internally supply a fixed workforce,utility is maximized by balancing the powers between services and enforcement.Another effective means to enhance compliance is to break down the constraints imposed by workforce availability on the tax authorities and to introduce the socialization of services and supervision.Law enforcement manifested in the form of supervision is a reasonable option under the concept of government governance.Therefore,efficient and convenient taxation services on the one hand,along with reasonable and stringent taxation supervision on the other,strive to create a fair and just atmosphere in which taxpayers voluntarily comply with tax laws,and give impetus to the healthy growth of China's tax industry.