The Mediation Of Levy Relationship From The Perspective Of Social Work

With the improvement of China's tax authorities ' collection and management information system and the progress of collection and management technology,to a certain extent,the scope of tax subject has continued to expand.In order to adapt to the rapid growth of the national economy,China's tax policy is constantly updated,tax policy dissemination and publicity channels are also constantly improving,so people's own tax rights and interests of the legal awareness has gradually strengthened,the contradiction between the relationship is becoming increasingly prominent.The contradiction of the levy relationship shifted from the simple tax service and the convenience of the collection and management system to the policy interpretation and tax planning.If there is a contradiction in the relationship between levy and taxation,it will directly restrict the implementation of tax work,reduce the efficiency of tax work,and if there is no direct and effective measures to mediate,it will ultimately affect the reform and development of tax cause.Therefore,mediating the contradiction and constructing the harmonious levy relationship is the inevitable key link in the development of the national tax cause.Through the literature review combing,from the economics,public management,law and other macroscopic perspective to build a harmonious relationship between the literature,but based on social work perspective,micro-practice research is less.Moreover,the field of social work intervention in social contradiction mediation in the literature focuses on the fields of petition work,medical work,judicial mediation and so on.In this paper,the literature method,observation method and interview method are used to collect relevant data,and on the basis of the investigation of the overall situation of the tax Bureau of Meizhou M district,Guangdong Province,a typical complaint case is selected for case intervention research.Starting with the need to guide taxpayers to understand policies and emotional control,this study is based on the case work perspective of social work.After 3 months of case intervention,the main body of social worker assistance has established a good communication relationship with the tax authorities to guide the case owners to correctly understand the tax policy and learn effective emotional management,while helping tax staff to learn communication skills and emotional management skills in the social work profession.Through the research,it is found that case intervention has certain effect on mediating the contradiction of levy.Through the use of the concept of social work and the skills of the talks,help to recruit both sides to improve the way of communication,promote the establishment of effective communication models between the two sides,improve the efficiency of problem solving.On this basis,social workers can effectively play the role of resource integration,help the case owners to establish resource links,and promote the resolution of contradictions.