摘要
本文在分析OECD国家电子纳税服务经验的基础上,针对中国电子纳税服务发展不均衡、成本高等问题,提出中国应将电子纳税服务提升至国家战略层面,建立全国统一电子纳税服务平台,不断完善电子纳税技术,合理平衡安全性和便利性,加强相关配套制度建设,推进电子纳税服务的普及和水平的提升。
Based on the analysis of experience of electronic tax service in OECD countries, this paper points out existing problems of the electronic service in China including disparate development and high costs. Then puts forward suggestions on improving China＇s electronic tax service through the following measures： promoting the electronic tax service on national strategic level, establishing a national unified electronic tax service platform, improving the technology of electronic tax filing, balancing the safety and the convenience reasonably, strengthening the construction of relevant supporting systems, promoting the popularization as well as the level of electronic tax services.
出处
《国际税收》
CSSCI
北大核心
2014年第9期64-67,共4页
International Taxation In China
