摘要
促进我国政府转型,即由管制型、全能型、单一建设型政府向公共服务型政府转变,已经成为我国经济转型中最具实质性和关键性的改革内容。税收是履行政府职能的一个重要手段,税收制度内在于公共服务型政府的建设目标中。推进“公共服务型”税制建设的基本思路包括:调整和完善税制结构;构建“一视同仁”的税制体系;完善税收调控政策;加强税收法治建设;强化纳税服务制度建设等。
It has become one of the most important and key reform at the turning point of China to transform the government from supervisory, overall and single construction style to a service-oriented government. Tax system is an important means to perform the governmental functions. Tax system construction is an internal part of constructing a service-oriented government. The basic idea for promoting the construction of a service-oriented tax system includes： adjusting and perfecting tax structure; constructing an ＂ all-are-equal＂ tax system; perfecting tax collection and administration; strengthening tax law construction; strengthening tax compliance service and etc.
出处
《税务研究》
CSSCI
北大核心
2006年第9期16-19,共4页
