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一.纳税服务的涵义关于纳税服务的概念,学术界和理论界讨论的很多,观点大同小异。2003年国家税务总局颁发的《关于加强纳税服务工作的通知》和2005年国家税务总局出台的《纳税服务工作规范(试行)》中,不难看出纳税服务并不是税收工作之外的一个孤立的概念,它贯穿于税收征管全过程,体现在税收工作的各个环节,它是一项全局性的系统工程,涉及方方面面,涉及各级税务机关,既包括具体行政行为,也存在于抽象行政行为之中。
I. The meaning of tax service On the concept of tax service, academia and theorists have discussed many similarities and differences. In the Notice on Strengthening the Work of Tax Services issued by the State Administration of Taxation in 2003 and the Regulations on the Work of Tax Services (Trial Implementation) promulgated by the State Administration of Taxation in 2005, it is not hard to see that tax services are not an isolated tax work Concept, which runs through the entire process of tax collection and administration and is reflected in all aspects of taxation work. It is a comprehensive systematic project involving all aspects of tax authorities at all levels, including both specific administrative acts and abstract administrative acts in.