优化纳税服务 提升税务行政效率  

Optimizing Tax Service and Enhancing the Efficiency of Tax Administration

作　　者：宋丽颖[1] 张雅丽[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《涉外税务》2013年第6期72-76,共5页International Taxation In China

基　　金：2011年国家社科基金项目"个人所得的重新界定与一体化所得课税的构建研究"(项目号:11XJY014)的阶段性成果

摘　　要：在西方公共管理理论的推动下,我国政府各部门纷纷以"服务"理念为改革导向,开始了由"管理型"向"服务型"转变的实践与探索。税务机关作为国家的重要执法部门,在建立服务型政府的过程中,需要处理好优化纳税服务与提升税务行政效率的关系。本文力求从理论上准确界定纳税服务与税务行政效率的内涵,分析两者的辩证关系,结合实际提出通过优化纳税服务提升税务行政效率的具体对策建议。Motivated by the theories of Western public administration, Chinese government departments begin to regard the ＂Service Concept＇ as the direction of reform, and make some practice and exploration in order to achieve transformation from ＇Administration＇ to ＂Service＇. As an important department in national law enforcement, tax authorities need to well handle the relationship between optimizing tax service and enhancing the efficiency of tax administration in the process of building up a service-oriented government. This paper tries to accurately define tax service and the efficiency of tax administration, analyzes their dialec- tical relationship, and puts forward some specific suggestions on how to enhance the efficiency of tax admin- istration by optimizing tax service.

关 键 词：优化 纳税服务 税务行政效率 对策建议 

分 类 号：F812.42[经济管理—财政学]