摘要
Through comparing development trend electronic taxpayer services in OECD countries and analyzing its drawbacks,it gained beneficial experience of electronic taxpayer services.Then,it came up with policy recommendations for China.It is recommended that China should raise the electronic taxpayer services to national strategy level,improve the efficiency of electronic taxpayer services in line with the taxpayercentered principle,develop ways of electronic taxpayer services with Chinese characteristics,increase convenience for taxpayers on the precondition of guaranteeing information security,make effort to reduce compliance costs of taxpayers,and promote popularization of electronic taxpayer services with the framework of laws.
Through comparing development trend electronic taxpayer services in OECD countries and analyzing its drawbacks,it gained beneficial experience of electronic taxpayer services. Then,it came up with policy recommendations for China. It is recommended that China should raise the electronic taxpayer services to national strategy level,improve the efficiency of electronic taxpayer services in line with the taxpayercentered principle,develop ways of electronic taxpayer services with Chinese characteristics,increase convenience for taxpayers on the precondition of guaranteeing information security,make effort to reduce compliance costs of taxpayers,and promote popularization of electronic taxpayer services with the framework of laws.
基金
the National Fund of Social Science"Studies of the Effects of Environmental Taxes under Different Market Structures in China"(13BJY149)
Key Project of Basic Scientific Research Fund for Central Uni-versities of China"Studies of the Path of Environmental Tax Reforms in China-Based on the Experience of OECD Countries"(SWU1409126)
Key Project for Tax Survey and Research of Local Taxation Bureau of Yuzhong District of Chongqing Municipality"Research on Optimizing Taxpayer Serv-ices"(2013YZ&ZD001)
