Investigation And Study On The Harmonious Tax Collection And Payment Relationship Of Tax Bureau,J District,N City

The establishment of a harmonious relationship between tax collection and tax payment can maintain a good tax order and ensure the nonloss of national tax revenue,which is the cornerstone of ensuring the operation of a harmonious society.In the Interpretation of the Tax Collection and Administration Law of the People’s Republic of China,the relationship between tax collection and payment is defined as: the standardized tax collection and payment behavior as the basic content,that is,the relationship between tax authorities and taxpayers in the legal sense.It can be seen that the relationship of tax collection and payment in the legal sense is the relevant tax rights and obligations between the tax authorities and taxpayers,the purpose of which is to comply with the tax law,so that the national tax is not lost.In order to maintain the relationship between tax collection and payment in the legal sense,tax authorities need to pay attention to the tax compliance of taxpayers under the condition of tax administration according to law,and to build a harmonious relationship between tax collection and payment,it is necessary to promote the compliance of taxpayers on the premise of maintaining taxpayers’ satisfaction.Song Lan,former deputy director of the State Administration of Taxation,said that to build a harmonious relationship between tax collection and payment,we need both "service" and "management".It can be learned from several documents of the State Administration of Taxation that tax service is related to taxpayer satisfaction and compliance;tax risk management is related to taxpayer compliance,and through the author’s experience analysis,tax risk management is also related to taxpayer satisfaction.Internal administrative management is related to tax staff,while tax staff is related to tax service work and tax risk management work.Therefore,this paper takes the balance of rights and obligations of the two parties of tax collection as the basis,takes taxpayer satisfaction and compliance as the core,takes the specific work of tax service,tax risk management and internal administrative management as the foothold,and explores the road of harmonious tax collection and payment by the grassroots tax authorities.Adhering to the new public management theory,tax compliance theory and information asymmetry theory,this paper studies the harmonious relationship between tax collection and payment of tax bureau of J District Tax Bureau of N City through the interview method and questionnaire survey method.Using tax Intranet digital personnel and the data of the three system of N city J district tax bureau background investigation,understand the bureau for nearly three years of taxpayer satisfaction increased year by year and compliance decreased,visible the bureau relationship is still disharmonious,and compliance to reduce or with the shortcomings of tax service and tax risk management relationship.So this paper through the questionnaire method to understand the taxpayers of the bureau tax work still exist,through the interview method to understand the bureau tax staff of the bureau tax risk management work think shortcomings,combined with the actual tax work,preliminary extracted from the two survey bureau tax service,tax risk management,internal administrative management three problems,to the satisfaction and compliance analysis,then analyze the reasons,combined with domestic and foreign experience to put forward improvement measures.This paper finally proposes the improvement measures of N City J district tax bureau from tax service,tax risk management and internal risk management: tax service work should further optimize online tax service,tax publicity,interactive channels,try cooperation with tax intermediary and personalized service;tax risk management work should improve tax risk management system,improve big data application ability;and internal administrative management work should change personnel concept,strengthen personnel allocation,reasonable performance appraisal policy,and institutional flat management.