借鉴美国经验 优化我国纳税服务

Improving Tax Service in China by Referring to Experiences in the USA

1998年美国国会通过了《美国国内收入局重组与改革方案》,突出纳税服务的工作地位。经过大刀阔斧的改革,美国国内收入局大大提升了纳税服务的质量,重塑了在公众当中的形象。本文从介绍美国纳税服务概况入手,从中筛选出可供我国借鉴的经验,最后结合我国国情提出当前优化我国纳税服务体系的建议。

The U.S. Congress passed the ＇IRS Restructuring and Reform Act of 1998＇ in 1998 and the tax service has obtained a prominent status since then. After a radical reform, the service quality required by the demands of taxpayers has been improved and the view on the IRS among the public has been reshaped. This paper puts forward some suggestions on improving the tax service in China by referring to related experiences in the USA.