摘要
纳税服务现代化是实现税收现代化的重要引擎。本文简要回顾了我国纳税服务现代化的发展历程,分析了纳税服务存在的主要问题,从思想理念、机制制度、服务平台、技术手段、保障措施等方面探讨了纳税服务现代化的实现路径。
Tax service modernization is an important engine to realize the tax modernization. This paper briefly reviews the development history of China＇s tax service modernization, analyzes the main problems of tax service, discussed the realization path of tax service modernization from the perspectives of the idea, mechanism, service platform, technical means, safeguard measures and so on.
出处
《税务研究》
CSSCI
北大核心
2015年第10期62-66,共5页
关键词
纳税服务
税收现代化
实现路径
Tax service Tax modernization Realization path
