摘要
完善的纳税服务,是现代社会实施依法治税的核心和基础。我国必须从转变执法者服务观念、构建和完善税收执法者的激励约束制度及其实施机制、优化服务资源配置、改革和完善纳税服务流程等多方面入手,以真正改善纳税服务,实现依法治税。
Perfect revenue service is the core and the foundation for modem society to implement revenue management by law , Our country must really improve revenue service and carry out revenue management by law from change service idea of law - executor , construct and improve prompting and restriction system aim at revenue law - executor , optimize service staff resource configure , reform and improve revenue service flow etc.
出处
《广西经济管理干部学院学报》
2005年第3期61-64,84,共5页
Journal of GuangXi Cadres College of Economic and Management
基金
国家税务总局税收调研重点项目:关于加强税收法制建设
贯彻税收征管法及其实施细则情况
完善相关配套管理制度的研究。文件号:桂地税发[2004]51号。
关键词
纳税服务
依法治税
激励约束
revenue service
revenue management by law
prompting and restriction
