西方国家的税收经过几百年的发展,已经进入了“服务为先,执法为基” 的现代公共税收阶段。在新的历史条件下,面对经济市场化、信息化、国际化的挑战,我国应吸收国际上税收管理的先进理念并总结自己二十多年探索的经验,将现代公共税收作为新时期治税思想的灵魂和核心加以确定。 After several hundred years of development, the tax revenues in western countries have entered the stage of modern public taxation with “service first and law enforcement as the basis.” Under the new historical conditions, in the face of the challenge of marketization, informatization and internationalization of economy, our country should absorb the advanced concepts of tax administration in the world and sum up its own experience explored for more than 20 years. As a new era of governance The soul and the core of the tax idea are to be determined.