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我国新型的纳税服务体系应该从观念、制度和技术三个层面进行创新。在观念层面上,要从过去的“有错推定”向“无错推定”转变,树立充分信任、尊重和关心纳税人的意识;在制度层面上,建立纳税服务岗责体系和考核评估制度、纳税人需求采纳和权益保护制度;在技术层面上,要充分利用和挖掘现代信息技术和网络技术的作用,为纳税人提供方便、快捷的服务,提高纳税服务质量和水平。
Our country’s new tax service system should innovate from three aspects: concept, system and technology. On the conceptual level, we should shift from the “wrong presumption” to the “wrong presumption” in the past and establish a full sense of trust, respect and care for the taxpayers’ awareness. At the institutional level, we should establish a system of duties and responsibilities for tax service and Appraisal and evaluation system, the needs of taxpayers and the protection of rights and interests. On the technical level, it is necessary to make full use of and tap the role of modern information technology and network technology to provide taxpayers with convenient and efficient services and improve the quality and level of tax services.