Harmonious Tax Levied For The Relationship Building

Harmonious relationship between tax administration and taxpayers is the new relationship based on the justice and legal norm, which will adapt to equality, honesty, efficiency, order and mutual care needed by the tax administration and taxpayers. It's very important nowadays against the backdrop of establishing social harmonious society in China.Our relationship between tax administration and taxpayer originated from tax, and it has experienced the historical evolution from the slave society, feudal society, semi-colonial and semi-feudal society to socialist society. Significant improvements have been made in relationship between tax administration and taxpayers through the joint effort of tax administration and tax payers since the founding of New China, especially since the implementation of reform and opening to the outside world. Nowadays it has gradually got onto the track of improvement, harmony and sound development. But there are still some problems in tax administration and tax payers from tax collectors, taxpayers, both above and external. They have brought about some negative effects during establishing harmonious relationship between tax administration and tax payers.We can draw on the useful experience in establishing the healthy relationship between the tax administration and taxpayers from western countries. Proceeding from the realities in China, in order to learn about and use the favorable experience, to establish harmonious relationship between tax administration and taxpayers mainly consists of the following five aspects: Firstly, guided by the fairness and justice, we should improve relevant taxation systems. Secondly, through legislative, administrative and so on, we should strengthen legal protection of taxpayer's rights. Thirdly, we should change our mind to promote and optimize the tax service in all-round way. Fourthly, we should perfect our tax collection and administration mechanism to improve efficiency. Lastly, we should improve the tax collection and administration environment, realize the organic integration of honest tax paying and administration of tax by law.