税收服务的人性化治理  

Humanized Governance of Tax Service

作　　者：孙飞[1] 齐珊[2] 

机构地区：[1]首都师范大学管理学院,北京100089 [2]首都师范大学马克思主义学院,北京100089

出　　处：《税务与经济》2016年第3期76-81,共6页Taxation and Economy

摘　　要：税收服务人性化治理是在税收参与社会产品分配过程中,对由税务机关等涉税主体向税收服务对象提供的涉税活动和过程所作的符合人的合理诉求的安排。税收服务人性化治理必须坚持人民主体地位、法治、公平、效率、财政、透明和认知原则。税收服务人性化治理体系包括税收服务的制度体系、组织体系和保障机制。税收服务人性化治理不仅是建设服务型政府的内在要求,而且对于增加国家财政收入、促进经济发展、实现人民主体地位、依法治国、建设社会主义政治文明及构建社会主义和谐社会都具有重要意义。Humanized governance of tax service is the reasonable arrangement which meets the needs of people provided by tax authorities and other tax-related subjects to the tax service objects during the process of the tax participation in social product distribution. It should abide by the following principles： people’s principal status;law government; equity; efficiency; financial transparency; cognitive principles. Its system includes institution system,organization system and security mechanisms. Humanized governance of tax service is not only the inherent requirement of building a service-oriented government,but also contributes to the increase of state financial revenue,the promotion of economic development,the achievement of people’s principal status,the governance by law,the establishment of a socialist political civilization and a socialist harmonious society.

关 键 词：税收服务 内涵外延 原则 人性化治理 

分 类 号：F810.42[经济管理—财政学]