试论服务理念视角下的政府电子税务  

The Application of the Governmental and Electronically Tax Revenue Based on Service Concept

作　　者：田兰[1] 周涛 胡新丽[3] 

机构地区：[1]漳州师范学院,福建漳州363000 [2]赤壁市第五初级中学,湖北赤壁437300 [3]华中科技大学,湖北武汉430074

出　　处：《行政与法》2010年第10期47-50,共4页Administration and Law

摘　　要：电子税务是各级政府推行电子政务的一种体现,其宗旨是利用信息技术提高税收征管水平,降低征纳税成本,改善税收环境,为纳税人和社会各界提供优质的税收服务。它的实现方式是利用一切现有信息技术,打造全方位的一体化电子服务平台,不断提升服务质量和水平。从本质上,电子税务彰显了现代政府管理中的服务理念。本文从服务理念的角度就政府实施电子税务如何为纳税人服务、为税收管理服务、为基层服务、为机关服务、为领导决策服务等提出对策和建议。Electronic tax is a kind of embodying of government carrying off e-government,whose purpose is to use information technology to improve the tax collection and management level,reduce the tax cost,improve tax levy tax environment and to provide quality service to tax payers and social public.The realization way of it is to use all available information technology to comprehensive integrated electronic service platform,and constantly improve the quality and service level,essentially reveal in the modern service concept of government management.Based on the service idea,the author discussed some questions of how the government caring out the electronic to service for the taxpayer,the tax management,for the lower level,for the government office and for the leadership decision-making.

关 键 词：服务理念 电子税务 政务公开 领导决策 

分 类 号：D523.1[政治法律—政治学]