Study On Tax Officials' Self-care Behavior In Command Of Taxation Task

To accomplish the taxation task is regarded as most important work by taxation organizations at all levels and it is also taken as an inflexible standard to assess the achievement of tax officials at different levels. Therefore, from most tax officials' point of view, to accomplish the taxation task by taking all kinds of effective measures is a matter of course. Although administration of tax by law is established as a principle by Law of the PRC Concerning the Administration of tax Collection and Detail Rules for the Implementation of the law of PRC on the Administration of Tax Collection , in real practice taxation task is the first important criteria to assess the achievement of tax officials at all levels. In command of taxation task tax officials pursuit personal achievements in their official careers at all cost, which leads to self-care behavior jeopardizing the benefits of taxpayers and our country, and makes administration of tax by law in subordinate situation.This thesis is aimed to provide economic explanation for why tax officials have self-care behavior and when having taxation task from economic man aspect, analyzing their pursuit of benefits as an economic man and to study restraining tax officials by system and ethic, meanwhile, puts forward programs of reforming the system of assessing tax officials' achievement in their official careers.