摘要
落后的税收文化长期以来阻碍了我国税收管理水平的提高,桎梏着我国的征税人和纳税人,从征税文化、纳税文化和用税文化三方面分析得出构建和完善现代税收文化应加强宣传,转变理念;加强税收法制建设,加强税务机关建设,优化税收服务;摆正征纳双方地位,赋予纳税人真正的权力;增强用税的透明度,定期信息公开。
Backward taxation culture has hindered the development of taxation administration in our country for a long time. It also fettered tax collector and payer in the course of taxation administration. This thesis points out the present condition of our country＇ s taxation culture from the aspect of the culture of tax collection, the culture of tax payment and the culture of tax usage, In oreler to estabhsh and improre the modern taxation culture, he shonld enhance propaganda, change concept, strengthen the constrneion of the taxation legality and the tax authorities and optimize the tasx service. We should also trear the positr on between the collector and the payer fairly to entrust the real power to the tax payer. At last, we increase the trans parency of wsing the tax and disclose the information at fixed time.
出处
《北方经贸》
2008年第1期60-63,共4页
Northern Economy and Trade
关键词
税收文化
征税文化
纳税文化
用税文化
Taxation culture the culture of tax collection the culture of tax payment the culture of tax usage.
