纳税服务若干问题的再思考

Some Rethinkings on Tax Service

纳税服务对于提高纳税人满意度和遵从度具有重要意义。本文对纳税服务的理论来源和实践定位类型进行了梳理,并针对纳税服务的公共服务属性、理论根源、目的性、约束条件等若干问题作了进一步探析。

Tax service is of great significance for enhanc- ing taxpayers＇ satisfaction and compliance. This paper ana- lyzes the theoretical source of tax service and its positioning type of practice, and then makes further exploration into some issues like public service nature, theoretical origin, purposive- ness and constraint conditions.