| Hotline conflict between the national tax authority and taxpayer is due to different objectives and interests. According to the conflict time, the publicans conflict can be divided into three kinds; advance, matter and afterwards conflict. as an important source of national finance income, tax has the long-standing value, because taxes are mandatory and non equivalence and taxpayers’ self-interest will inevitably cause the conflict between the two sides of the taxpayers and publicans exist for a long time.The purpose of this study lies in exploring the reason of tax conflict between our country tax hall and publicans and to explore the way of solving the conflict. The contents of this article is divided into six chapters altogether. The chapter one is to expound the writing background of the article, and has carried on the induction summary to the related literature. The second chapter for defining the concepts and theories involved in the article, after a few chapters of proposed away the causes of conflict, and with the help of the investigation questionnaire of Changtai county taxpayers, on this basis, through empirical analysis the Changtai county of irs tax service hall and publicans the causes of conflict, and the influence of different factors on the tax service, on the basis of further put forward the measures of improving the irs tax service hall and publicans conflict coordination mechanism. In this paper, the conclusion mainly include: first, in recent years, Changtai county irs hotline conflict degree is deteriorating, the reason mainly lies in the increasing of complaints; The tax service hall of environment and the hard software facilities is the main factor affecting the publicans conflict; The taxpayer for tax hall staff proficiency in business is not very care about; In recent years, the rights and interests of taxpayers to care more about their own security; The irs tax propaganda lack of creativity. |
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