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促进我国政府转型,即由管制型、全能型、单一建设型政府向公共服务型政府转变,已经成为我国经济转型中最具实质性和关键性的改革内容。税收是履行政府职能的一个重要手段,税收制度内在于公共服务型政府的建设目标中。推进“公共服务型”税制建设的基本思路包括:调整和完善税制结构;构建“一视同仁”的税制体系;完善税收调控政策;加强税收法治建设;强化纳税服务制度建设等。
Promoting the transformation of our government from a controlled, all-powerful and a single construction-oriented government to a public service-oriented government has become the most substantial and crucial reform in our country’s economic restructuring. Taxation is an important means of fulfilling government functions. The tax system lies in the goal of public service-oriented government. The basic idea of advancing the construction of a “public service-oriented” tax system includes: adjusting and perfecting the structure of the tax system; establishing a tax system of “equal treatment”; perfecting tax control policies; strengthening the construction of tax laws and regulations; and strengthening the construction of the tax service system.