The necessity of strengthening tax propaganda of tax propaganda

(a) The transformation of the economic system from planned economy to market economy provides institutional demand for tax propaganda. In the past, under the traditional planned economic system, the enterprise lacks its own independent economic interests, the amount of tax with or without, will not affect the economic efficiency of the enterprise. In this case, the operators did not need to know much about the tax law at all. At the beginning of the reform and opening up, the proportion of tax revenue in the fiscal revenue is also very limited, the government in the form of tax revenue is mainly realized with the help of turnover tax, which is mainly levied on the units, and there is no fundamental interest connection between individuals and tax, and the taxpayers do not have too much interest connection between their own economic interests and tax, so they naturally do not have much need of knowledge about tax. The market economy has been running for more than 20 years, China's newborn a large number of economic subjects with autonomy, at the same time, the status and role of taxation in the country's economic life is also increasing, the tax is increasingly becoming an important part of the taxpayer's economic activities, taxation and the economic interests of each taxpayer is closely related to the taxpayer's tax law in this case, the taxpayer's tax law demand for knowledge of the desire to gradually increase.

(2) the taxpayers' rights awareness is an important reason to carry out tax publicity work. Taxpayers' rights are the rights symmetrical to the obligations arising and formed in the process of taxpayers' fulfillment of tax obligations in accordance with the law. Due to the tax and the taxpayer's economic interests are closely linked, taxpayers in the fulfillment of tax obligations at the same time, the rights of taxpayers also pay special attention to the tax. Such as: the right to be sued, the right to appeal, the right to request confidentiality, the right to postpone tax declaration, the right to apply for tax exemption or reduction, the right to postpone payment of tax, the right to apply for administrative reconsideration, the right to litigation and so on. The enhancement of taxpayers' awareness of their rights will help taxpayers safeguard their own legitimate rights and interests from being infringed upon, and will help to enhance the sense of identity of the legal tax obligations and reduce the loss of tax revenues. At the same time, improve and strengthen the rights of taxpayers also help to reform and improve the mode of tax administrative behavior, supervise the tax authorities in accordance with the law administration, according to law collection.

(3) Strengthening tax publicity is the inevitable requirement of tax administration according to law. The new Law on Administration of Taxation stipulates that tax authorities should widely publicize tax laws and regulations, popularize tax awareness, and provide tax consulting services to taxpayers free of charge. However, in the current tax collection and management, there still exists the problem of introducing tax preferential policies in violation of the law and overstepping the authority to reduce or waive taxes; there exists the problem of confusing the level of income bank and collecting excessive taxes from the local interests; there exists the problem of illegal manufacturing, trafficking in fake invoices and tax evasion by using fake invoices; there exists the problem of pulling taxes and attracting taxes, etc. Although there are many reasons for this, it is the problem of tax publicity and publicizing tax laws and regulations. Although there are many reasons for this, it is also inextricably linked with the lack of tax propaganda in place, not deep and penetrating taxpayers to the unity and seriousness of the tax law lack of awareness, only to strengthen the tax propaganda, in order to make the majority of taxpayers have a deeper understanding of the tax, in order to make taxpayers consciously boycott and oppose the tax violations, so that the criminals to reduce the space of the illegal and criminal.

(4) Tax propaganda work is an objective requirement for optimizing services for taxpayers. At present, providing high-quality and efficient services for taxpayers has become the *** knowledge and trend of the tax authorities of all countries in the world, especially those in developed countries. China's Law on Administration of Taxation and its implementing rules have put forward clearer requirements for tax authorities to optimize the awareness of tax services and protect their legitimate rights and interests. As an important way to safeguard the legitimate rights and interests of taxpayers, the rich and colorful tax publicity activities adapted to the needs of taxpayers are an important form and carrier of tax authorities' services for taxpayers, and are generally welcomed by taxpayers. Institutionalization, standardization, regularization and deepening of tax publicity has been put on the agenda.

(V) Tax informationization provides conditions for tax authorities. In the past, under the rough tax collection and management mode, the collection and management work requires tax personnel to visit the door to call for tax payment, manual invoicing, tax payment in a single way, consuming a large amount of manpower and material resources, so that the tax authorities do not have time to care about comprehensive and in-depth tax publicity work. The modern means of tax collection and management has been gradually concentrated in the electronic computer as the core of information technology, electronic, information technology, specialization, network, diversified means of collection and management, and gradually formed a "full-featured, coordinated and efficient, information **** enjoyment, monitoring and control, security and stability" of the tax management information system, the "information and specialization", and the "tax management information system", and the "tax management information system". The establishment of the modern tax collection and management system, which is mainly characterized by "informationization and specialization", not only strengthens the internal supervision, prevents the arbitrariness of law enforcement and the occurrence of corruption and malpractice, strengthens the external supervision, and plugs the loopholes, but also liberates the tax personnel from the heavy collection and management work on the front line, so that the tax authorities have more time and manpower to organize the tax propaganda.

(F) Strengthening tax propaganda is the objective requirement of WTO. The principle of transparency is an important principle of WTO, according to which WTO member countries must publicize the existing trade policies and regulations, tax laws and so on. At present, China's tax due to the low level of legislation, a wide range of shortcomings, to the detriment of the stability of the tax law and predictability; tax laws and regulations involving both the taxpayer and the taxpayer, are generally issued to all levels of the tax authorities, and can not be directly sent to the hands of taxpayers, which affects the integrity of the tax law and transparency. Therefore, in order to adapt to the objective requirements of the WTO, it is also necessary to improve the level of tax legislation in our country at the same time, strengthen the tax publicity to make up for the shortcomings of the current tax legislation.