Research on Taxation Simplicity Under the Concept of Tax Service

DOI

10.2991/iccessh-19.2019.379How to use a DOI?

Keywords

tax service concept; tax payment services; tax payment facilities; tax compliance

Abstract

Under the current concept of tax service, the government fiscal and tax collection and management needs to run through the "convenient and beneficial to the taxpayer" thinking, to achieve the tax law for the taxpayer form of convenience and beneficial to the essence of the combination of the two. Simple tax payment is of great significance to improve the compliance of tax law, protect the rights and interests of taxpayers, and build a harmonious tax collection and payment relationship. Combined with the tax service theory, this paper analyzes the current situation of simple tax payment under the tax service concept at China and foreign countries, and finds that there are problems such as incomplete laws and regulations of tax payment service, complicated guarantee of tax payment procedure, single information service form and channel, lagging behind the development demand of tax payment service concept. Therefore, by accelerating the construction of the legalization of tax payment service, big data informatization, implementing the concept of tax payment service and facilitating tax payment procedures, and promoting taxpayers' voluntary compliance, it plays a positive role in promoting good tax law and good governance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ran Xue
PY  - 2019/07
DA  - 2019/07
TI  - Research on Taxation Simplicity Under the Concept of Tax Service
BT  - Proceedings of the 4th International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2019)
PB  - Atlantis Press
SP  - 1766
EP  - 1770
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccessh-19.2019.379
DO  - 10.2991/iccessh-19.2019.379
ID  - Xue2019/07
ER  -