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随着各国税务机关对实现政府行政改革目标和提高税收管理效率不断进行探索,税务机关部分职能的外包作为改善纳税服务供给机制、提高纳税服务质量、降低税收征管成本的重要方式之一,在各国税务机关的实践中发挥越来越显著的作用,并呈现出外包服务内容不断拓展、外包主体日趋多元等特征,这些经验对于我国税务机关探索公共服务供给机制创新具有重要借鉴意义。
As tax authorities in various countries continue to explore the goals of government administration reform and improve the efficiency of tax administration, the outsourcing of some functions of tax authorities as one of the important ways to improve the supply mechanism of tax service, improve the quality of tax service and reduce the cost of tax collection, Tax authorities play an increasingly significant role in practice, and showing the continuous expansion of outsourcing services, the subject of an increasingly diverse outsourcing and other characteristics of these experiences for our tax authorities to explore the innovation of public service supply mechanism has important reference value.