An International Reference Research on the Construction of Modern Tax and Fee Service System and China's Optimization Approach
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.
Tax and fee serviceTaxpayer serviceRule of tax lawSmart taxationChinese modernization
NETL
NSTL
万方数据
