现代化税费服务体系建设的国际借鉴及完善路径
An International Reference Research on the Construction of Modern Tax and Fee Service System and China's Optimization Approach
国家税务总局福建省税务局课题组
摘要
构建高水平的现代化税费服务体系,不仅有助于推动我国经济的高质量发展,还能为实现中国式现代化提供有力支撑.本文界定了高质量推进中国式现代化税务实践中的税费服务体系的四个特性,即人民性、法治性、共治性、智慧性,梳理了新形势下我国现代化税费服务体系的现状与不足,通过借鉴其他国家的实践经验,提出推进我国高水平现代化税费服务体系建设的实现路径.
Abstract
Establishing a high-level modern tax and fee service system will not only help promote the high-quality development of China's economy,but also provide strong support for the realization of Chinese modernization.This paper defines four characteristics of the tax service system in the practice of high-quality promotion of Chinese modern taxation,namely,people's nature,the rule of law,co-governance and wisdom,sorts out the current situation and shortcomings of China's modern tax service system,and proposes the construction of China's high-level modern tax service system by drawing on the practical experience of selected countries.
关键词
税费服务/纳税服务/依法治税/智慧税务/中国式现代化Key words
Tax and fee service/Taxpayer service/Rule of tax law/Smart taxation/Chinese modernization引用本文复制引用
出版年
2024
NETL
NSTL
万方数据