| With the transformation of the social economy,with the rapid development of science and technology information,the deep contradictions of the tax department’s publicity work have been exposed.Research to this,the tax authorities began to deepen the reform,and gradually explore the development trend of the publicity of taxation in the new period,and made many constructive attempts and practice,has carried on the top-level design at the macro level,trying to build a big tax department propaganda pattern,but has not formed a long-term planning and normative guidance.At present,both in academia and the state administration of taxation tend to tax department of propaganda work collectively referred to as tax propaganda work,but in the practical work,from the perspective of the propaganda work to carry out the situation of specific,most of the tax authorities in consciously or unconsciously to propaganda work is divided into tax propaganda and the publicity of taxation,and from the point of view of social public acceptance of feedback,the broad masses of the people is the hot spot in the basic stay on propaganda of tax on business.Therefore,a comprehensive summary of our country’s tax department propaganda the status quo,to the current contradictions and problems that exist in the propaganda work carries on the deep analysis,from theory to find the basis,from practice to find ideas,formed a long-term planning,form unique to the tax authorities a propaganda system,will help promote the tax administration publicity,give full play to the propaganda of tax business,and even the social and economic development.In this paper,the author summarizes the research status of the tax propaganda in the background of the tax administration.To propagandize,propaganda of the tax law,tax,tax concept is defined,the properties of tax publicity,content,principle,type,function and target for further overview,and propaganda of the tax law and tax to promote.Using the new public service theory,customer relationship theory,tax compliance theory,communication theory,and the actual practice of tax publicity,the application of the above theory in tax publicity is analyzed.Through the analysis of foreign tax propaganda concept and practical experience,the author analyzes the enlightenment of foreign experience to China’s current tax propaganda.Through the analysis of the development stages of China’s tax publicity since the founding of the People’s Republic of China in 1994,the present situation of tax publicity in China is expounded,and the problems and root causes are analyzed.In view of the current situation and existing problems of tax publicity,the paper puts forward Suggestions and measures to establish and improve the tax publicity system based on the actual tax publicity work of yunnan province tax system. |