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以为纳税人服务为基本内容的为纳税人服务观,表达的是政府与社会公众的一种新型关系。为纳税人服务的主体是政府及国家公务员,客体是以创税人、纳税人、负税人为代表的社会公众,基本形式是政府为纳税人供给的公共产品和公共服务,核心为行政管理模式的转变,即以市场经济条件下“公共服务”的方式代替计划经济条件下单纯的监督管理方式,把“监管”型政府部门转变为“服务”型的政府部门。为纳税人服务理念的创立、巩固、深化、发展和创新,不仅拥有广泛的存在依据,而且具有深刻的本质内涵和丰富的表现形式。
To serve the taxpayers as the basic content of the concept of service for taxpayers, to express the government and the public a new type of relationship. The main body of service for taxpayers is the government and state civil servants. The object is the social public represented by the taxpayers, taxpayers and taxpayers. The basic form is the public goods and public services provided by the government for the taxpayers. The core is the administrative mode Change, that is, under the conditions of market economy, “public service” instead of purely under the conditions of planned economy supervision and management, the “regulatory” type of government departments into “service” type of government departments. To establish, consolidate, deepen, develop and innovate the concept of taxpayer service not only has a wide range of existing bases, but also has profound intrinsic connotation and rich manifestations.