完善我国电子化纳税服务平台建设的若干思考  

Some Thoughts on Improving Electronic Tax Service Platform in China

作　　者：薛钢[1] 鲁蓉[1] 陆彩东 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430071 [2]昆山市地方税务局,江苏苏州215300

出　　处：《涉外税务》2010年第12期68-70,共3页International Taxation In China

基　　金：2010年中南财经政法大学基本科研业务费资助项目"我国税收征管效率研究"的阶段性成果

摘　　要：电子化纳税服务平台作为传统纳税服务渠道的替代品,在信息化的背景下,发挥着日益重要的作用,已经成为提高纳税服务水平的重要途径之一。本文在分析我国电子化纳税服务平台建设现状的基础上,在服务效率、数据共享、信息安全、人员素质、个性服务与绩效考核等方面提出了进一步完善的政策建议。As a placement of traditional tax service channels, electronic tax service platform plays an increasingly important role under the background of informatization, which also has been one of the most crucial approaches to improve the quality of tax service. This paper proposes several policy suggestions concerning efficiency of service, sharing of data, security of information, quality of personnel, personalized service and performance assessment by analyzing current situation of the construction of electronic tax service platform.

关 键 词：电子化 纳税服务平台 纳税人需求 

分 类 号：F812.42[经济管理—财政学]