从实践角度看纳税服务  

An Analysis on the Taxation Service from the Perspective of Practice

作　　者：宋修广[1] 

机构地区：[1]山东省烟台市国家税务局

出　　处：《税务研究》2009年第8期72-74,共3页

摘　　要：纳税服务的基本出发点是促进纳税人积极履行纳税义务,因此,纳税服务应当坚持依法原则。本文总结了优化纳税服务的一些具体做法,认为完善纳税服务需要从提供纳税辅导、严格依法治税、优化办税流程、完善服务途径、健全考评机制等方面入手。The core of taxation service is to promote tax payers to perform their tax duty actively, so the taxation service should adhere to the law-based principle. This paper summarizes some specific practices to optimize the taxation service. It suggests that it is necessary to proceed with providing taxation counseling service, enhancing law-based tax administration, optimizing taxation procedures, improving service means and establishing a sound evaluation mechanism to better taxation service.

关 键 词：纳税服务 依法治税 

分 类 号：F812.42[经济管理—财政学] B023[哲学宗教—哲学理论]