A Study On The Relationship Of The Construction Of Harmonious Taxation In The New Economic Norm

Taxation relationship is an important part of social relations.At present,our country’s economy is showing a new normal condition with slowly growth,shift upgrade and structural transfer.The relationship between the taxation and acceptance has great influence to the society’s harmonious development.In the new economy normal condition,to build a new harmonious relationship between the taxation and acceptance,not only good for the country’s development,tax revenue’s stable,the whole society’s tax obey,but also affect the taxation quality of the tax department,the structure result of the service-oriented government,as well as have significance of the taxpayer’s management development and rights maintenance.This Article suggests that,to optimize the economy structure,to improve the development quality,to eliminate the disharmony factors during the taxation relationship,to build stable,ordered,equal,mutual promotion and win-win taxation relationship in the new economy state,need the efforts from the tax department,the tax payer and the whole society.As the government’s tax authorities,to build the harmonious taxation relationship in the new economy state,it not only should be collect lawfully,strict law enforcement,but also need to respond the taxpayer’s reasonable taxation requirements.To use the harmonious idea when management and law enforcement,to optimize the collection and service mechanism,to make sure to law enforcement normatively,management scientifically,to safeguard the legitimate rights and interests of taxpayers and achieve a harmonious win-win situation.As the taxpayer in the new economy state,they should not only pay taxes according to law,and be sincerity,but also improve the communication mechanism with the tax authorities,timely reflect their own tax needs,supervise the tax authorities’ tax collection and management,tax law enforcement and tax services,be good at using the law to safeguard their legitimate rights and interests,to promote the healthy relationship between tax collection and development.In this paper,taking the IRS in Lanshan District of Rizhao City as an example,this paper analyzes the current situation of tax collection and management,such as the tension of tax collection and management,the taxpayers ’behavior is not standardized,the taxpayers’ Effective communication and other issues,to find out the concept of tax collection is not in place,the construction of tax law is imperfect,the quality of tax law enforcement personnel to be improved,the tax service quality is not high,the tax environment is not enough optimization and other reasons,Learn from the United States,Japan,Germany and other Western countries advanced tax collection practices,from the strengthening of the tax law system,and constantly clear the two sides of the powers and responsibilities;update the concept of tax collection,and constantly optimize tax services;promote tax reform;Strengthen the construction of honesty and tax revenue,and constantly create a good environment;to improve the tax compliance awareness,safeguard their legitimate rights and interests,these five parts to put forward the specific countermeasures of building a harmonious taxation relationship in the new economy state.