新形势下公共财政管理应提高纳税人意识

Strengthening Taxpayer's Consciousness in Public Financial Management under New Situation

随着公共财政管理范围的不断扩大,增强公共财政管理者的纳税人意识,履行好公共财政管理和服务职能已成为新形势下财政管理者的新课题。本文从纳税人的内涵出发,对新形势下如何加强纳税人意识进行了探讨。

Along with the public financial management scope unceasing expansion, enhancing public financial managers＂ taxpayer consciousness, fulfilling the good public financial management and the service function has become the financial managers＂ new task under the new situation.This article embarks from taxpayer＇s connotation, discusses how to strengthen the taxpayer consciousness of financial managers under the new situation.