An Analysis And Study On The Building Of A Harmonious Relationship Between Tax Authorities And Taxpayers

The relationship between tax authorities and taxpayers (hereafter referred to as'taxation relationship') is an important part of social relations. A harmonious taxation relationship is developed on positive interactions between tax authorities and taxpayers during the process of taxation levying, services delivery and mutual coordination. A harmonious tax relationship work on not only the stability of tax income, but also the taxpayer cost reduction, tax compliance improving and taxpayer rights protection. Building a harmonious tax relationship is an inevitable requirement of establishing a harmonious socialism society as well as a realistic choice for implementation of scientific tax administration. It is crucial to build a harmonious tax relationship against the background of establishing a harmonious socialism society in China.With a'people-oriented'core, the establishment of a harmonious tax relationship has four main characteristics, namely:constitutionality and fairness, publicity and justice, equality and cooperation,honesty and credit. Caring for the livelihood of people is not only the general value pursuit of a harmonious society, but also an essential evaluation criterion of the society development. As a principal functional department of government, tax authorities should have a comprehensive and detailed knowledge about taxpayers'changing demands and legal rights, and enhance the mutual understanding by respecting and caring for taxpayers during law enforcements. Tax authorities should emphasize the idea of'harmony'during the process of taxation system designing and specific operations, making it a core value of taxation as well as a long-term target, and therefore serve the establishment of a harmonious society.The article starts with the fundamental natures of harmony and the basic concept of a harmonious taxation relationship. It analyses specific aspects of non-harmonious taxation relationship and their causes on the ground of China's current taxation relationship, and provides proposals for building China's harmonious tax relationship based on foreign countries'advanced experiences.The article consists of a preface and the main text.The preface introduces the writing background, meaning of topic, current academic achievements and research plan, laying a sound foundation for the following research.The main text includes four parts.The first part is a general theoretical analysis of a harmonious tax relationship from the aspects of concept, characteristics, theoretical and realistic foundation, as well as the importance. By analyzing preliminarily its necessity and importance, the article discusses the realistic foundation of building a harmonious tax relationship.The second part is a practice inspection of the current tax relationship in China. After a brief description of current conditions, the article discusses deeply into the contradictions between tax authorities and taxpayers, analyses the causes,and figures out the factors affecting the taxation relationship and some inspirations.The third part introduces foreign experiences on building a harmonious taxation relationship. The practices of the United States, Australia, Germany, the United Kingdom and other countries may provide useful experiences for China.The forth part gives specific advices about building a harmonious taxation relationship in China on the basis of above descriptions, including:perfecting relevant taxation legal system to improve the law-enforcement, strengthening tax collection mechanism to enhance the quality and efficiency of tax administration, optimizing taxpayer services guided by the Scientific Outlook on Development, improving tax compliance and providing environmental security for the establishment of a harmonious tax relationship by improving social environment.