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实现税收公平公正,能够消除纳税人的不平衡心理,缓解征纳主体间的矛盾。能否科学运用税收调节经济和收入分配的作用,对国家经济发展和社会稳定与进步将产生不同的结果。在市场经济社会中,诚信并为纳税人提供优质服务是政府的责任。建立征纳主体间涉税信息沟通互动机制和简捷、高效及公正的涉税争议仲裁机制,培养健康的纳税心理,能够促进和谐税收征纳关系的形成。
To achieve fair and equitable taxation can eliminate taxpayers’ unbalanced mentality and ease the contradictions among the main subjects of tax collection. The scientific application of tax revenue to regulate the economy and the distribution of income will have different consequences for the country’s economic development and social stability and progress. In a market economy and society, it is the government’s responsibility to be honest and provide good service to taxpayers. Establishing an interactive mechanism for collecting information and communication involving tax-related subjects and a simple, efficient and fair tax dispute arbitration mechanism to cultivate a healthy taxpaying mentality and promote the formation of a harmonious tax collection and administration.