依法治税和纳税服务——基于国家税收和公共税收的视角  

Law-based Taxation and Tax Services: from the Perspective of State and Public Nature of Taxation

作　　者：邓力平[1] 胡巍[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《当代财经》2010年第1期31-35,共5页Contemporary Finance and Economics

摘　　要：依法治税和纳税服务是现阶段税收的两大任务。对两者的认识,不能孤立地或对立地看,而是要在"社会主义市场经济下的税收应是国家税收和公共税收的统一"的视角下加以把握。从这一认识出发,我们就能真正做到"坚持依法治税,优化纳税服务,服务科学发展",就能探索出一条中国特色社会主义市场经济条件下的纳税服务新路。Law-based taxation and tax services are the two important dimensions of current taxation. The relationship between these two should not be treated in isolation or oppositely, but be grasped dialectically from the perspective that taxation under the socialist market economy should be the unification of both the state revenue and public revenue. From this understanding, we may really live up to the principles of insisting on law-based taxation, optimizing tax services and serving the scientific development, so as to explore a new path for tax services under the cond/tions of socialist market economy with Chinese characteristics.

关 键 词：依法治税 纳税服务 国家税收 公共税收 服务型政府 

分 类 号：F810.423[经济管理—财政学]