对当前国内外税收服务体系的认识与构想（Understanding and conception of current tax service system at home and abroad）.docVIP

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对当前国内外税收服务体系的认识与构想（Understanding and conception of current tax service system at home and abroad）.doc

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对当前国内外税收服务体系的认识与构想（Understanding and conception of current tax service system at home and abroad）

对当前国内外税收服务体系的认识与构想（Understanding and conception of current tax service system at home and abroad） Understanding and conception of current tax service system at home and abroad Understanding and conception of current tax service system at home and abroad 2009-02-03 21:17:07 The tax service is the tax authorities in accordance with the provisions of the tax laws and administrative regulations, the taxpayer shall perform the obligations and the exercise of the right, the general service measures for the taxpayer to provide standardized, comprehensive, convenient and economical. To explore and establish a reasonable and perfect tax service system has become one of the main subjects of tax authorities in the world. Especially in our country from a planned economy to a crucial period of transition of market economy, strengthen the research of tax service, learn from the world of new management theory and practice achievement, achieve Yangzhangbuduan, weaknesses, and further improve the tax service system, improve service quality and level, has important and far-reaching significance. First, the characteristics of the tax service system in developed countries Through the research on market economy in developed countries the tax service system analysis, we can see that their tax service system more perfect, the higher the tax consciousness of the citizens, the relationship between the two sides formed a benign interaction. Its main features: First, the service concept is new. The concept of tax service in developed countries has already sprouted in 1980s. With the advent of globalization, informatization, marketization and knowledge economy, some developed countries in East and West have entered the era of government management reform. Europe and the United States, as well as Australia, New Zealand, Japan and other countries set off the managerialism (Management) or new public management (NPM:New Public Management) model of government reform boom. Characteristics of new pub