论我国纳税人协会治理功能的完善——国外经验与中国对策

Perfect on The Governance Functions of The Taxpayers Association——Foreign Experience and Chinese Countermeasures

纳税人协会作为新兴的社会治理主体是我国经济、社会结构变革的产物,在税收征纳关系的调节中扮演着"沟通器"和"缓冲阀"的重要角色。近年来各地纳税人协会在当地税务机关的支持下得到了相当的发展,其规范行为、提供服务和反映诉求的功能日趋显现,但是纳税人协会在功能履行过程中仍然客观存在着诸多不足和缺陷,如何在分析原因和借鉴国外先进经验的基础上为纳税人协会营造良好的运行环境,完善其职能内容,则直接关系着纳税人协会的良性发展与和谐税收管理格局的构建。

As a new subject of our country Taxpayers Association is an important product of economic and social structure changing,which play critical role of ＂communication device＂ and ＂buffer valve＂ in relationship of Levied to pay in tax.In recent years,by the support of the local tax authorities,Taxpayers Association has been considerable development,the functions of its behavior regulation,service delivery and demands reflection increasingly appear,but there are still some shortcomings and defects in the process of fulfilling of Taxpayers Association.So we should analyze the reasons and study advanced experience of foreign countries,and then to create a good environment and improve the functions,which is directly related to the health development of the Taxpayers Association and harmonious pattern of tax administration.