摘要
在我国,随着纳税服务工作的深入开展,基层纳税服务能力不足的问题日益凸现。本文以浙江省舟山市税务系统为样本,对基层纳税服务能力状况进行了调查,并结合实际提出了加强纳税服务能力建设的对策建议。
With the tax services' expansion, the insufficient of tax service capability in grass-roots has become increasingly distinct in China. Makeing the tax system of Zhoushan City in Zhejiang Province as a sample, this paper investigates the service capacity of grass-roots tax bureau and proposals some suggestions to enhance the tax-service capacity-building.
出处
《涉外税务》
CSSCI
北大核心
2010年第1期54-58,共5页
International Taxation In China
关键词
基层
纳税服务能力
调查
Grass-roots Tax service capacity Investigation