构筑现代纳税服务体系的理论思考

Theoretical Thoughts on Construction of Modern Revenue Service System

本文试从我国现行纳税服务领域存在的问题和不足、先进国家和地区的发展经验、改革和完善纳税服务体系的对策和建议,以及纳税服务体系未来发展取向等角度对构筑现代纳税服务体系作一些粗浅的探讨。

This thesis deals with the following issues: the limitations in China's present revenue service,the experience of those developed countries and regions,the solution and suggestions for the renovation of our revenue system and the prospects of the future revenue service system.