政府职能转变与税收专业化服务发展的思考——基于纳税人权利践行的角度

The Transition of Governmental Functions and Professional Service of Taxation:From Implementing the Primal Mechanism of Taxpayer's Rights

当前,我国已进入经济社会改革发展的重要战略机遇期和关键转折期,但国民全面快速增长的社会公共需求与政府提供公共物品和服务短缺的矛盾却日益凸显,阻滞了市场经济体制改革的纵深发展。要积极建构和谐社会,加快实现党的十七大报告提出的基本公共服务均等化的目标,完善以政府及其职能部门为首所提供的税收专业化服务是打造服务型、法治政府,有力践行纳税人权利的原初机制。而在近期,提升税收法定主义原则的地位,加大征税与用税制度的法治化统合建设力度,提高税收服务的社会化水平等,应会大力促成我国政府职能转变,助推社会主义民主法治和市场经济深入发展。

It is a crucial strategically opportunitical and transitional period for the present. The conflict between the increasing development of public demand and the shortage of public goods and services government provides is growing underlined, therefore, blocking further development of the reform of market-directed economy system. The effective implementation of primal mechanism of taxpayer＇s rights, building up a service-oriented and rule-by-law government, is to construct harmonious society, to realize the aim of equal access to basic public services proposed by the report of the 17th National Congress of the CPC, and to improve professional taxation services provided by government and its functional departments. Recently, it will promote the transition of government function itself and accelerate further development of democracy and ruling by law, raising the status of legal principle of taxation, emphasizing the legal construction of both taxation and its application and by increasing the level of taxation service.