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近年来,税务部门就纳税服务、税收服务等一系列与纳税有关的服务理念、服务标准、服务方式进行了探讨。什么是纳税服务,如何开展纳税服务工作,纳税服务的开展对税收征管会产生哪些影响,它的开展有何难点?本文拟就这些问题进行粗浅的探讨。 一、纳税服务提出的背景 随着“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的征管模式的建立,优化服务在税收工作中的地位首次得以明确。建办税服务厅、推行办税八公开、使用文明用语、禁用服务忌语、开展限时服务、印发税收联系卡等一系列做法,为纳税
In recent years, the tax authorities have discussed a series of service concepts, service standards and service methods related to tax payment concerning tax services and tax services. What is the tax service, how to carry out the work of tax services, tax services on the tax collection and management will have any impact on its development, what are the difficulties? This paper is intended to conduct a brief discussion on these issues. I. Background of Tax Service Proposal With the establishment of the collection and administration mode of “collecting tax and optimizing service based on computer network, centralized collection and key inspection”, the status of optimizing service in taxation work was clarified for the first time. The establishment of tax service hall, the implementation of eight open tax, the use of civilized terms, disable the service taboo, to carry out a limited time service, issue a tax contact card and a series of practices for the tax