论我国纳税服务的理念与机制构建  

On the Concept and Construction of the Mechanism of Tax Service in China

作　　者：李波[1] 

机构地区：[1]中南财经政法大学财税学院,湖北武汉430073

出　　处：《涉外税务》2011年第7期61-64,共4页International Taxation In China

基　　金：国家社会科学基金课题"税收调控国民收入的有效性研究"(项目编号:09BJY090);"财政转移支付法制化和规范化研究"(项目编号:07CFX023)的阶段性研究成果

摘　　要：我国纳税服务是税收管理体系中的有机组成部分,纳税服务应贯穿于税收立法、税收执法、税收司法和税收救济的全过程,贯穿于税收管理的所有环节。本文在对纳税服务理念进行扩展的基础上,分析了纳税服务的供求机理,提出了我国构建纳税服务机制的相关设想。Tax Service is an integral part of tax administration system, and tax service shall be run throughout the whole process of tax legislation, tax law enforcement, tax justice and tax relief as well as all the aspects of tax administration. On the basis of spreading the concept of tax service, this paper analyzes the supply and demand mechanism of tax service and finally proposes some ideas of building tax service mechanism in China.

关 键 词：纳税服务 理念 机制 供求机理 

分 类 号：F812.42[经济管理—财政学]