Tax Compliance As The Goal Of The New Collection And Management Mode

New public management theory and subsequent new public service theory for the tax administration to provide a new perspective to look at the tax administration as well as the relationship with the taxpayer, and provides a theoretical basis for the modern collection and management services.It not only established the taxpayers and the government equal relationship between economic subjects, but still public goods supply and demand relationship established dominance of the taxpayer. The process of not only the tax levied for the tax authorities, the service, and the ultimate goal is levied for taxpayer service, tax management thinking to be challenged.the tax authorities should reposition the status and role of the tax authorities in the tax levied for transition to a service-oriented regulatory guidance, taxpayers positioning from regulators object to a service object, internal management and entrepreneurial management from the administration to the tax services from administrative services to the community service in order to improve management efficiency and service levels, to adapt globalization and the information technology revolution of the tax administration proposed new requirements.National Tax Work Conference held at the end of2010to develop the work of tax collection during the12th Five-Year Plan "(draft) planning to establish the main objectives of the tax collection and management of China’s" Twelfth Five-Year "period:Learn from advanced international tax management philosophy, to promote the tax law compliance for the collection and management of strategic objectives, and improve the collection and management of the legal system of the basis of the Law on the Administration of Tax Collection, promote the transformation of the mode of collection and management focus on revenue sources professional management, and constantly improve compliance with tax law and the tax levy rate. The tax service and tax collection are the two core businesses of the tax authorities, tax compliance is its main goal. This paper will analyze tax compliance definition, research status, classification of tax compliance and factors affecting compliance with a brief overview of the theory of tax compliance. And then to the National Tax Meishan to increase tax compliance for the goal of promoting the collection and management of service innovation and transformation, for example, focuses on the new collection and management mode, in order to promote compliance with tax law as the goal, through the integration of resources, business restructuring, process reengineering to break the level limit, breaking the territorial boundaries, the establishment of the PUC main collection and management services platform, the new pattern of common-oriented taxpayers of the city and county levels, Bureau spread the accumulation of grass-roots experience, for the future administration reform in the province.