Research On Tax Law Publicity Of Dalian Municipal Tax Bureau

Tax revenue is unique to human society.It has a history of thousands of years and it is a product of historical development to a certain level.Tax revenue is the main source of a nation's income and the main leverage for a nation to implement macroeconomic regulation.Its purpose is to ensure and serve the people's livelihood.Therefore,it is tax authorities'primary duty to implement tax policy and to collect tax revenue.In recent years,with the acceleration of the process of reform and opening and the continuous development of the social economy,the development of various kinds of affairs in China has become more standardized and refined,so as the work of tax law propaganda by using new and traditional media.Moreover,with the full cooperation of all sectors of society,the publicity work of the tax law has achieved noticeable results:it has gradually developed from a single direction to a multi-level,diversified,professional,precise and normative way.However,we should also note that there are still some problems.For instance,the current publicity is far from what is expected,and the publicity and taxation functions of the tax law cannot be adapted to serve the people's livelihood.Furthermore,the implementation of the taxation regulation and the willingness of taxpayers to voluntarily pay taxes are not fully unimpeded.Since 2016,in particular,new changes in the tax system,such as the introduction of value-added tax on business tax,the reform of personal income tax,the transfer of social insurance premiums and non-tax income,and the "tax reduction and fee reduction",have urgently called upon us to intensify our discussion on the theory of taxation law propaganda.This has required us to accurately analyze the relationship between taxation law propaganda and the conscious of voluntarily paying taxes,so that everyone will be paying taxes according to legislation and entitle to varies of tax benefits.This paper takes the publicity work of tax law of Dalian tax bureau as the research target,on the basis of affirming the achievements made in the publicity work of tax law of Dalian in recent years,and taking the survey data as the entry point,it sorts out the problems currently faced by Dalian tax bureau in the publicity work of tax law,and scientifically analyzes the causes of the problems.By defining the publicity concept of tax law and learning modern public product theory,new public service theory and tax compliance theory,this paper draws some useful methods,means and inspirations for the publicity work of tax law from the relevant experience and measures of the United States,France,Japan and Australia.According to the status quo of Dalian tax official propaganda of the tax law and actual situation,proposed attaches great importance to the propaganda work of the tax law,establish a tax law propaganda,using modern means,create personalized service tax law propaganda,to establish a high quality of the tax law propaganda talent team five countermeasures,aims to further promote the development of the tax law propaganda work steady,to strengthen the consciousness of taxpayers' rights and obligations,improve the taxpayer self-management,self-discipline,and self service ability,to lay a solid foundation for building a harmonious and publicans relations.