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随着营改增、资源税与个人所得税等税制改革的推进,越来越多的自然人纳入征管与服务范围,在税务机关征管与纳税服务资源有限的情况下,纳税服务的供给和需求也存在结构性失衡问题。从纳税服务供给侧结构性改革的角度,税务机关需要整合纳税服务资源,加强国地税合作,降低公共产品与服务的成本,解决纳税服务供给和需求的结构性失衡问题,从而可以更好地为纳税人提供纳税服务,增强纳税人获得感、满意度,提高纳税人遵从度。
With the reform of the tax reform of camps, resource tax and personal income tax, more and more natural persons are included in the scope of collection and management of services. Under the circumstances of limited tax collection and tax service resources, the supply and demand of tax service also exist Structural imbalances. From the perspective of the structural reform of the tax service supply side, the tax authorities need to integrate tax service resources, strengthen state-to-state tax cooperation, reduce the cost of public goods and services, and solve the structural imbalance of supply and demand of tax services so as to be better Taxpayers to provide tax services, enhance the sense of gain of taxpayers, satisfaction, improve taxpayer compliance.