摘要
优化税务执法方式需要从理念、制度、程序、技术、环境、人才等因素着手,积极借鉴国际先进经验和做法。结合我国的税收征管现状,应把"纳税人优先"的理念有机渗透到执法机制、执法制度、执法程序、执法技术、执法环境、执法人才等六个关键环节的构建之中,坚持精确执法与精细服务并重,切实推进税收管理向执法服务型转变,全面提升我国税务执法质效。
To optimize the tax law enforcement, it is necessary to learn actively from advanced international experience and practices by starting with factors such as concept, system, procedure, technology, environment and talent. Based on the current situation of China’s tax administration, the concept of "taxpayer first" is to be executed through the construction of six essentials of law enforcement, such as mechanism, system, procedures, technology,environment and talents. Both precise law enforcement and fine service are to be laid equal stress on, to accelerate the transformation of tax administration into service-oriented law enforcement, and to improve its quality and efficiency as well.
出处
《税务研究》
CSSCI
北大核心
2022年第1期67-72,共6页
关键词
税务执法方式
税收征管
税收现代化
精确执法
精细服务
Tax Law Enforcement
Tax Administration
Modernization of Taxation
Precise Law Enforcement
Elaborate Services
