A Study On The Construction Of Harmonious Tax Collection Relations From The Perspective Of Service-oriented Government

Building a service-oriented government,innovating the way of supervision and enhancing the credibility and executive power of the government is not only an opportunity for job improvement,but also a challenge to the governance capacity.Aiming at the existing problems in the tax collection,exploring the countermeasures for constructing the harmonious tax collection relations is necessary to adapt to the development needs of the new era.The article based on the theories of public choice,tax contract and social exchange,studied the problems of trust crisis,service level,service efficiency,network negative effect and specific conflicted causes in the process of tax levy and payment.Then it analyzed the reasons from the angles of taxpayer's role,design of the tax system,interest standard,quality of the service team and symmetry of information.Using the method of comparative study,it summarized several countries' good experiences on taxpayer rights,tax sources management,customerorientation,tax fairness,performance evaluation and rights service.In the end,the article puts forward some suggestions of constructing harmonious tax collection relations through literature research,which involve five aspects of service level,institutional system,enforcement,emergency response and expression mechanism.