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Analysis of the scientific-tax concept of development thinking

Author: XiongDongYang From: www.yourpaper.net Posted: 2010-06-13 00:44:11 Read:
Paper Keywords: tax tax administration scientific concept of development services
Abstract: establish a scientific tax concept of development is the embodiment of the tax practice, carry out and implement the scientific concept of development. Scientific tax good grasp of the concept of development "adhere" and "co-ordination", adhere to the people-oriented governance tax people, of Manpower tax and economic coordinated development, co-ordination of tax and social harmony and development.
People-oriented, comprehensive, coordinated and sustainable scientific development concept is the new century, a new stage of the party and the country's overall development of departure to establish a major strategic thought. Its long-term guiding our work in a theoretical innovation. Needless to say, the tax must also be combined with the actual work, and seriously carry out and implement the scientific concept of development. Tax practice, adhere to the people-oriented governance tax the people, and the co-ordination of tax and the coordinated development of economic co-ordinate tax and social harmony and development is to establish a scientific tax concept of development.
First, adhere to the people-oriented governance tax the people
Since the taxpayer is the main contribution of the social and economic development, then the taxpayers should be to enjoy the social and economic development of the subject. Therefore, adherence to think that the Tax Administration for the people, we must first ensure that the government tax give full consideration to the interests of the public and taxpayers. Lindahl tax price ", the government is for the community to provide public goods, taxes are the price paid by the citizens for access to public goods. Government and taxpayers of this exchange of equal value the relationship between government tax after tax price relative said, the scale, quality and reliable public goods. Only the government's role to ensure that the received tax in line with public opinion, the tax is paid to the process credible, real and effective tax, in order to truly reflect the the socialist tax essential requirement "from the people, giving back to people". To do this, you must first further improve democracy and the legal system, particularly the establishment of the taxpayer reverse checks and balances of the government and tax officials, the legal authority to strengthen the supervision of the government, the establishment of strict government budget for approval to the National People's Congress supervision and restraint mechanism, the government budget in detail, open, transparent, and the ins and outs of every penny of taxpayers pay very transparent to show in front of people's congresses at all levels and the public, subject to public scrutiny and recognition, and truly reflects citizens in their tax obligations at the same time, be able to enjoy the tax law-making power, public goods, consumer rights, the right to tax approved. Same time, efforts should be made to promote all levels of government as the main body and e-government based on public disclosure of government information systems, establish a comprehensive tax information public disclosure mechanism, regularly publish tax data, especially the use of tax, to get the public trust. Also, to further improve and perfect the centralized treasury payment system and government procurement, tendering system, each government money placed under strict supervision and control. Only in this way can we put an end to government tax practice inefficient, wasteful and corrupt.
Service is a modern the public soul and purpose, establish a people-oriented, Governance tax people tax concept of development must also be the tax administration from the regulation-oriented transition to a service-oriented, all taxpayers, taxpayers satisfaction with the success or failure of the standard for assessing tax. Tax authorities as act as an important organ of the government functions should serve the taxpayers as a vocation into service roles, improve service levels, to implement the service for taxpayers, and actively carry out within the system "taxpayers in my heart" purpose of serving education, civilization advanced unit "," the best service window "," Top Ten service model "and other activities. Tax work from the legislation, law enforcement, management, institutional settings, the whole process before and after the establishment of the business processes, information technology, performance evaluation and other aspects and tax returns reflect the first-class service. The author believes that the current most important thing is to use information technology to create a new tax services technical support platform and diversified, multi-function network service system to provide one-on-one customer service to taxpayers, further standardize and improve China's first tax agency business, to become the main force of the tax service to the community, and actively promote the standardization of tax administration, reduce excessive levels of management, working procedures and examination and approval procedures, improve the degree of intensification of the tax administration to reduce the cost of tax collectors and taxpayers, thereby enhancing the tax service efficiency and quality.
Do a good job in tax administration, the key is talent. Adhere to the scientific tax concept of development, to establish the concept of people-oriented, but also must be strictly managing the team, the implementation of the strategy of prospering duty to take effective measures to mobilize and stimulate tax staff enthusiasm, initiative and creativity, improve tax officials The overall quality of each tax cadres while promoting tax forward the cause of comprehensive development. To do this, you must first further strengthen tax ideological and moral construction of industry role, through publicity and education, appropriate institutional arrangements and strict supervision mechanism means to leading cadres and tax officials of the tax authorities at all levels to develop high moral character and good work style, advocating "the true, the good, the United States" in the work and life, away from the false, the Bad and the Ugly ", a willing servant of the people, so enforce the law impartially, honest service, clean and efficient. Actively carry out the tax system building a learning organization through large-scale implementation of the academic education, specialized business training, the application operation training and education complex work of personnel training and other means to continuously improve the the tax cadres of scientific and cultural qualities, expertise and operational capacity.
The only way to bring up a number of excellent political, the tax cadres team of skilled business, a fine style of work and, ultimately, to adapt to the new century tax to provide adequate intellectual support and personnel security.
Second, the co-ordination of tax and economic coordination development
Economic determinants of tax revenue. The economy is the tax base, leaving the development of the economy jump, the tax has become a river without water, without trees. Whether it is the scale of economic development, speed, or structure, corresponding determines the size of the tax revenue growth and tax revenue structure. At the same time, the tax on the economy is counterproductive. Reasonable tax structure, the scale of a modest tax, fair tax policy has a positive role in promoting economic development. Tax and Economic dialectical relationship between economic development and open up sources of tax revenue is the tax the starting point and foothold. This includes two meanings: First, they must develop the economy, and vigorously organized tax revenues on the basis of economic development. Second, the tax structure, the tax scale tax must be conducive to promoting economic development. Therefore, tax work must be completely out of the respect of the tax on the tax case mortar, closely around the "adhere to the tax according to law, to promote economic development" the main theme, give full play to the functions and roles of the tax, tax revenue and economic development efforts to achieve positive interaction and coordinated development. Arthur Laffer, the United States supplied to the representative of the school to discuss a "Laffer Curve" gave us a good insight: high tax rates do not necessarily obtain high income, high taxes are not necessarily high efficiency, because of the high tax rates will dampen the enthusiasm of the producers and operators, to weaken the vitality and potential for economic development of the economic agents, and high tax rates also there is often too much relief or After discount, resulting in unfair tax; moderately low tax rates, from the current may reduce tax revenues, but in the long run it can promote the production, expand the tax base, but is conducive to the growth of income. Of course, not the lower tax rates, tax scale smaller the better, because this will lead to a reduced ability of the national macro-control, or basic public expenditure can not be met and ultimately affect the economic development. Therefore, the tax department is necessary to abandon the kind of objective regardless of the economic development, "exploit", or "living beyond levy taxes in excess of the practice, but also can not be one-sided emphasis on care, too" benevolent "No tax practice. Current must be based on the basic principles of the simplified taxation system, broad tax base, low taxes, stricter tax collection ", step-by-step implementation of the tax reform, and vigorously promote the scientific, standardized and Information Technology of the cause of tax administration, efforts to improve the ability of TRAS and the quality of tax administration, the fruits of economic development objective and timely reflected in the income tax up, scale velocity structure of the tax revenues and economic development to adapt to, and always maintain and continuously enhance the sustainable growth of the tax. Meanwhile, the tax system should vigorously rectify and standardize the tax order, crack down on various illegal and criminal activities, to create a favorable external environment for economic development, to promote the main players in the market in a unified, open, competitive and orderly modern market system equal, the economy efficient allocation of resources, in order to achieve economic efficiency and quality optimization.
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