Research On Harmonious Tax Collection Relationship From The Perspective Of New Public Management ——Taking Hejiang County Taxation Office As An Example

In social relations,the tax collection relationship is an important component.In the context of the new era,there is an increasing demand for taxpayers,and the existing tax collection relationship has been unable to meet the needs of taxpayers.Especially after the merger of my country’s national tax and local tax financial systems,the tax types,management methods and operating mechanisms of the two are different before.How to integrate them is also a problem that needs to be resolved in the current transition stage.In the social relationship,the tax collection relationship is a very important part,so it is of great significance to discuss how to build a harmonious tax collection relationship to build a harmonious society.This article will start from the perspective of new public management and use the literature research method and comparative analysis method to sort out the domestic and foreign research on the harmonious tax collection relationship.It is found that the main methods for improving tax collection relationship abroad include legislation to protect taxpayer rights and attention to tax intermediary services.As well as legislation on tax collection and supervision rights.At the same time,the questionnaire survey method was used to evaluate the collection relationship of the Hejiang County Taxation Bureau.From three aspects of tax service,taxpayer and tax authority,this paper analyzes the problems of the relationship between the tax collection and payment of Hejiang County Taxation Bureau,and points out the reasons for the problems.The study is divided into 6 parts.The first part is an introduction,which introduces the basic situation of the study;the second part is related concepts and theoretical foundations,which mainly introduces the meaning of taxation,the relationship between tax collection and the basic concepts of the characteristics of harmonious tax collection,and also from the new public management From a theoretical perspective,the main ideas of the theory and its impact on the tax collection relationship are introduced in three aspects,and the new public management theory is introduced.In this study,the tax service,taxpayers and taxpayers will also analyze the problems of the relationship between the taxation bureau of Hejiang County Taxation Bureau,and proceed from the factors such as tax authorities,business reform and increase,government administrative behavior,and taxpayer’s concept.,Analyze its impact on the tax collection relationship;the fourth part is the experience of foreign harmonious tax collection relationship,through research found that the practice of improving the tax collection relationship mainly includes legislation to protect the rights of taxpayers,pay attention to tax intermediary services,tax collection supervision Experience in power legislation,and put forward its reference to China’s tax collection relationship;the fifth part is the proposal of the Hejiang County Taxation Bureau to build a harmonious tax collection relationship.Through the above analysis,the author proposes the concept of deepening service taxation,Promote efficient service,through comprehensive implementation of battalion reform and increase,greater guarantee of fairness,openness and justice,adherence to tax administration according to law,standardization of administrative behavior and optimization of the social environment,creating a good atmosphere and other countermeasures to promote the establishment of a harmonious tax collection relationship in China.The sixth part is the research results and prospects,summarizing this research.The innovation of this article is from the perspective of public relations management,and then put forward the main countermeasures to optimize the tax authorities,so as to build a harmonious collection relationship.Finally,create a "service-oriented" government.The specific countermeasures include raising the awareness of taxpayers’ rights from the aspects of improving the concept of authority,changing service awareness and improving communication mechanisms.At the same time,measures such as publicizing the tax law,building rights protection organizations and tax agencies,and in-depth research on tax payment are also required.The use of credit results improves the taxpayer’s channel of reflection and fully safeguards the taxpayer’s rights and interests.The deficiency of this study is that the optimization of tax payment services involves multiple fields,such as public management,taxation,and sociology.