Training Tax Officials Legal Consciousness Research Questions

The party’s eighth Fifth Plenary Session adopted the "Proposal of the CPC Central Committee thirteenth Five-Year Plan for National Economic and Social Development" clearly put forward to improve the quality and efficiency as the center, leading the economic development to accelerate the formation of new normal institutional mechanisms and development, and in building a moderately prosperous society in 2020 this major objectives and tasks. Under the new economic normal background, legal awareness of tax officials will directly affect the level of tax services, thereby affecting the high quality and efficient development of economic construction. Tax officials as a main theme throughout the entire work of the tax, the tax rate is the key to build a harmonious relationship. The tax authorities as the state’s tax collection agency, the enterprise must get the support and recognition that only a harmonious relationship in the tax rate effectively under the protection in order to achieve the goals of a harmonious society. Legal Awareness traditional tax officials now can not meet the needs of tax work, replaced by a new, service-oriented legal awareness. May 2014 when President Xi visits Henan first proposed: "China’s development is still in an important period of strategic opportunities, we want to boost confidence, from the current features of China’s economic development starting to adapt to the new normal, normal state of mind to maintain strategic." the new economy has become the norm for the "thirteen five" period the situation accurately judged. Tax workers in the new economy the norm, analyze how to cultivate awareness of the law, to achieve positive interaction between businesses and tax authorities to meet the social needs of the majority of taxpayers, so that the whole society more harmonious development of great significance, the only way to make tax authorities in the new economic normal service for the majority of taxpayers.This paper studies the following six areas:The first chapter is the introduction, including the background and significance, research objectives and significance, research methods and ideas, literature review. The second chapter described the relevant tax officials outlined the legal awareness, legal awareness including content, structure and legal awareness of tax officials locate and features. The third chapter is mainly about the importance and awareness of the law officers of Tax Problems Tax officials Law Consciousness. The importance of three aspects: First, the tax official legal awareness training normal positioning in the new economy; the second is the tax official legal awareness training to adapt to the new normal economic development of the premise; the third is tax official legal awareness training is to lead the new economic normality the development of a solid backing. Staff awareness of Tax Law Problems mainly includes three aspects: Some tax officials more weak legal consciousness; part of tax officials need to raise awareness of administration according to law; tax authorities audit section, inspectorate functions is not clear. The fourth chapter is mainly about the causes of the problems of tax law awareness training staff analysis, including: the impact of traditional legal consciousness, weak sense of service in accordance with law; tax law program complexity lazy government behavior caused; there are some administrative operational capacity limitations, resulting in weakening the ability of law enforcement; law approval procedures negative factors led to the taxpayer to pay taxes. The fifth chapter is mainly about recommendations in the new situation the taxman Law Consciousness: First, focus on improving the overall quality of the tax, including establishing a modern legal awareness, and comprehensively improve the level of law enforcement; tax laws with a scientific culture, to build a scientific system two tax rate content. The second is to build scientific tax official legal awareness training system, including: the creation of innovative mechanisms to improve and enhance the service level tax officials; establishment of emergency response mechanisms and improve the credibility of the tax law enforcement personnel; establishing legal accountability and restraint mechanisms, constraints, tax law enforcement credibility. Third, improve the supervision mechanism of tax law enforcement, promote open and transparent information, including: the establishment of corporate tax, the tax law enforcement supervision mechanism; improve the tax department of internal oversight mechanisms to promote open and transparent information; identify problems and timely rectification, create clean and efficient team. Chapter VI Conclusion.