The functional orientation of tax disclosure

Tax publicity should belong to the category of tax service, which can be positioned as making taxpayers familiar with and understand the rights and obligations entrusted by the tax law through extensive, comprehensive, targeted and persistent tax publicity, and consciously improving the awareness of tax compliance, so as to make tax work smoothly. At present, the level of tax legislation in China is low, and there are many detailed rules and supplementary provisions, which are not conducive to taxpayers' mastery. Therefore, tax authorities need to do a lot of publicity work to make up for the lack of tax legislation. The intensity of tax publicity reflects the intensity of tax work. Only the scale, level and mechanism of tax publicity represent the direction of tax development, widely publicize taxpayers' rights and obligations, and publicize tax laws and regulations can promote the development of tax cause. Tax publicity should be in line with taxpayers' preferences, so that taxpayers can fully understand the tax law and shift their attention from the number of taxes to the choice of taxes, from passive acceptance to active attention to taxes.