提高权益性纳税服务水平的几点思考  

Some Thoughts on Improving the Level of Equity Tax Service

作　　者：李轶超 习子阳 LI Yichao;XI Ziyang

机构地区：[1]国家税务总局北京市东城区税务局

出　　处：《税务研究》2022年第12期132-137,共6页

摘　　要：中共中央办公厅、国务院办公厅印发的《关于进一步深化税收征管改革的意见》明确提出,深入推进精确执法、精细服务、精准监管、精诚共治。为纳税人提供精细化、智能化、个性化的纳税服务不仅是进一步深化税收征管改革的核心内容之一,也是持续优化营商环境的应有之义。虽然我国纳税服务工作在近几年取得了长足发展,现代化纳税服务格局已初步形成,但现行税收征管模式仍然欠缺对纳税人维权意识的正确塑造和对纳税人维权机制的系统建构。税务机关为纳税人提供需求导向突出、权益保障到位的纳税服务既有利于贯彻落实以人民为中心的发展思想,也有利于在税收征管改革不断深化的进程中更好地维护纳税人合法权益、构建更加和谐的征纳关系,让改革真正顺应人民期盼。The Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council clearly proposed to further advance accurate law enforcement, targeted service, precise supervision and sincere co-governance. Providing taxpayers with refined, intelligent and personalized tax services is not only one of the core contents of the Opinions, but also of vital importance to continuously optimize the business environment. Although tax service in China has made great progress in recent years, the current tax collection and management system still underemphasizes the importance of protecting taxpayers’ legitimate rights and systematically constructing the taxpayers’ rights protection mechanism. The tax authorities should provide taxpayers with demand-oriented tax services fulfilled with adequate rights and interests protection, which is not only conducive to the implementation of the people-centered development idea, but also conducive to better safeguarding the legitimate rights and interests of taxpayers, and building a more harmonious relationship between taxpayers and tax authorities in the deepening process of tax collection and management reform, and making the reform truly conform to taxpayers’ expectations.

关 键 词：纳税服务 税收征管 权益性纳税服务 精细服务 

分 类 号：F812.42[经济管理—财政学]