摘要
本文从宪法对纳税人的基本要求、公共行政理论与建立服务型政府的目标、西方的税收理论和实践、为纳税人服务体系的基础地位、中国税收征管的实际情况等角度进行分析和论证,认为纳税服务应该是税务机关的首要任务。
Based on analysis from different perspectives including basic requirements of Constitution to taxpayers,public administration theory, the orientation of establishing a service--typed government, tax theory and practice in the Western countries, the basic status of service system for taxpayers and current situations of tax collection and admin--istration in China, this paper concludes that tax service should be the primary task of tax authorities.
出处
《涉外税务》
CSSCI
北大核心
2007年第9期65-66,共2页
International Taxation In China
