论我国税务机关以人为本优化纳税服务意义及措施  

Optimizing the Tax Payment Service According to the Tax-payer-oriented Mentality in Chinese Taxation Agencies: Significance and Measures

作　　者：常晓素[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233061

出　　处：《沈阳农业大学学报（社会科学版）》2008年第1期27-29,共3页Journal of Shenyang Agricultural University(Social Sciences Edition)

摘　　要：从经济学的角度阐述了"以纳税人为本,优化纳税服务"的理论依据、意义,以及中国当前在纳税服务方面存在的问题,并针对存在的服务意识淡薄、税收服务考核机制尚未健全完善和纳税服务法律机制还不完备等问题,结合中国的实际提出优化纳税服务的政策建议:改革现行征管模式,切实转变观念,进一步加强征管中的服务意识,并且优化纳税服务要与法制建设的完善同步进行,从而更好地保护纳税人的合法权益,提高纳税人的纳税遵从度,营造诚信纳税的社会氛围。The theoretical basis and payer-oriented mentality and the significance of optimizing the tax payment service according to the taxproblems existing in the tax payment service in China are economically expounded. Turning the spearhead of struggle against such problems as indifferent service awareness, imperfect, taxation-service-checking mechanism, incomplete legal mechanism for the tax payment service, suggestions on optimizing the tax payment service are made in the light of the reality in China： The current tax collection and management mode should be reformed; The current service mentality should be ehanged; The service awareness should be further strengthened in the tax collection and management; The optimization of tax payment service should be broughtoin step with the completion of legality so that the tax payers＇ legal rights and benefits could be better protected, the tax payers＇ deference to tax collection could be forther strengthened and the social atmosphere of honest tax payment could be formed.

关 键 词：税收 以纳税人为本 纳税服务 税务机关 征管模式 

分 类 号：F810.423[经济管理—财政学]