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对构建现代纳税服务体系的思考 被引量:2

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摘要 本文在分析当前纳税服务存在问题的基础上,借鉴发达国家的经验,就如何以科学的理念为指导,以现代科技手段为支撑,构建现代纳税服务体系,提出了思路、原则和措施。
作者 张德志
出处 《税务研究》 CSSCI 北大核心 2009年第4期78-79,共2页
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二级参考文献15

  • 1李林军.关于税收管理与服务关系的思考[J].税务研究,2006(5):26-31. 被引量:7
  • 2Margetts H, 2003, Electronic Government: A Revolution in Public AdministrAtion, Handbook of Public AdministrAtion ,Oxford University Press.
  • 3NAtionAl Audit Office, 2003, TrAnsforming the Performance of HM Customs And Excise through Electronic Service Deliver. http://www.nao.org.uk/ publications/nao_reports/02-03/02031267 pdf.
  • 4Canada. Revenue Agency , 2006, CRA Electronic Services. http://www.cra-arc.gc.ca/eservices/gol/menu-e.html.
  • 5National Audit Office, 2005, Transforming the Performance of HM Customs and Excise through Electronic Service Delivery, http://www.nao.org.uk/ publ ications/nao_reports/02-03/02031267. pdf.
  • 6Accenture, 2006 Leadership in Customer Service: New ExpectAtions, New Experiences.http://www.Accenture.com/Global/Research_and_insights/By_Industry/ Government/LeadershipExperiences.htm.
  • 7Internet World StAts, 2006, Top 20 Countries with the Highest Number of Internet Users.http://www.internetworldstats.com/top20.htm.
  • 8Internet World Stats, 2006, Top 30 Countries with the Highest Internet Penetration Rate. http://www.internetworldstats.com/top25.htm.
  • 9Accenture 2006, Leadership in Customer Service: New Expectations, New Experiences, http://www.accenture.com/Research_and_Insights/By_Industry/Government/LeadershipExperiences.htm.
  • 10China Internet Network Information Center 2006 17^th Statistical Survey Report on the Internet Development in China. http://www. cnnic. net. cn/html/ Dir/206/07/19/3994. htm.

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