Tax Service Research From The Perspective Of People As Masters

Although the tax service is an important research direction in China,the analysis from the perspective of the people as masters is still less,The 19 th National Congress of the Communist Party of China emphasized the adherence to the people as Masters at a new height,and it belongs to the forefront of research and has important theoretical and realistic meaning.From the point of view of the people as masters,it is of important theoretical and practical significance to study the issue of tax service.From the theoretical point of view,help to replenish and improve our tax theory system.especially the new perspective will help to develop the tax management theory,help us know clearly on the tax compliance and tax administration coordinated relations;from a practical point of view,the actual situation is still in the China current level of tax compliance is relatively weak and no in-depth study,so,in this paper,tax service research from the perspective of people as masters is held in-depth.It focuses on the practice exploration of systematic construction of tax service in the new era,to improve certain practical value to the level of tax administration and tax loss prevention.Based on the theory of the people as masters,this paper discusses and analyzes the tax service,which is divided into 4 chapters:In the first chapter,the background,significance and methods of the study,innovations and shortcomings of the research are expounded.From the point of view of the study,it is of great practical significance to analyze the tax service based on the people as masters.Therefore,this topic has a higher reference function to improve the level of domestic tax compliance.In the second chapter,it analyzes how to take the people as the core and how to play a role in the tax service.The essence of tax is the special relationship between the state and the economic entity and individual for the free distribution of the physical or monetary.This distribution relationship reflects the economic and rights relations between the state and all classes and strata."People as masters" is the core ideology of Marx.The new "tax administration law" innovation to increase a lot about occupation moral items,reflects the change oriented "service" mode of tax collection administration,only by adhering to the "people as masters " idea,in order to achieve "from the people,for the people" the basic purpose of tax.It studies the practice exploration of systematic construction of tax service in the new era with the theory of people as masters in the third chapter.It first analyzes the foreign tax service experience,and then analyzes the problems facing China's tax service,the final analysis of the construction of a new tax service system,and puts forward some concrete measures for the new tax service system with the people as masters.The fourth chapter is conclusion.The 19 th National Congress of the Communist Party of China clearly put forward the "What we now face is the contradiction between unbalanced and inadequate development and the people's ever-growing needs for a better life." People's demand for a better life is increasing.This not only includes material and cultural needs,but also needs for tax and other public service quality.The latter is also an important dimension for people to get a sense of acquisition.Adhere to the development of thought of taking people as the center,to explore and perfect "From the people,To the people" tax service system construction,we must set up the concept of development to the taxpayer as the center,to further promote the facilitation of reform,strengthen the system of thinking,so as to promote the taxpayer to fulfill tax obligations,enjoy the relevant rights,increasing the degree of tax compliance,create a law-abiding,trustworthy and fair tax environment.