The Department of Guangzhou Local Tax has vigorously explored its social management of tax revenue service, innovated its management style on tax revenue, harmonized "the management of tax" and "the management of society", strengthened its social function on tax revenue, integrated "the governing of tax" and "the governing of social security", socialized the service of tax revenue, and combined "the service for taxpayer" and "the service for society". While at the same time, there are still some unsolved problems and challenges, including the gaps in policy support on tax and the need of enlarged social organizations and in the function of tax and the need of improving of social welfare, and in public sentiment on tax and the need of social stability and security. Some detailed and practical suggestions and countermeasures are presented form the aspects of tax policy, tax regulation and balance, tax management and public sentiment on tax.
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