摘要
确立纳税人需求导向的纳税服务是市场经济的内在要求,是服务型政府的客观要求,是和谐税务的时代要求,更是纳税人的迫切要求。目前纳税服务存在服务意识淡薄、服务机制不全、人员素质不高等问题,应采取相应对策来提高纳税服务水平。
The requirement of the market economy is to establish the taxation service system as the guide of tax-payer. It is also the objective need of the service-type government and also the need of the harmonous taxation collection and still more the need of the tax-payers. However, at present the service sense is very thin in collection tax, the service mechanism is not completion, the quality of tax-collectors is not high. It should strengthen the service sense to upgrade the-service level in collection tax.
出处
《湖南城市学院学报》
2007年第6期76-78,共3页
Journal of Hunan City Univeristy
关键词
纳税人
需求
纳税服务
tax-payer
requirement
service for tax-paye
