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纳税服务是现代税收管理的核心内容和基础环节,而税收制度又是强化依法治税和做好纳税服务工作的前提和基础,它们直接关系到税收风险的降低,关系到税收征管质量和效率的提高,关系到和谐征纳关系和中国特色税制的构建。本文将站在促进税收事业科学发展的高度,深入分析税收制度与纳税服务的关系和税收制度影响纳税服务质效的深层次原因,科学地、系统地提出解决存在问题的对策措施。
Tax service is the core content and basic link of modern tax administration, and the tax system is also the premise and basis of strengthening tax administration and tax service, which is directly related to the reduction of tax risk and the quality and efficiency of tax collection and administration Improve, is related to the relationship between the harmonious and the tax system with Chinese characteristics. This article will stand at the height of promoting the scientific development of taxation, deeply analyze the relationship between taxation system and taxation service and the deep-seated reasons why the taxation system affects the quality of taxation service, and put forward countermeasures to solve the existing problems scientifically and systematically.