推进纳税服务现代化 营造良好营商环境——基于优化营商环境的纳税服务现代化思考

On Promotion of Modernization of Tax Service to Better Business Environment in China

在国家治理体系和治理能力现代化的总体战略部署下,推进税收便利度改革、营造公平透明的营商环境,是税务部门优化纳税服务、实现税收现代化的重大举措。本文从现代治理模式入手,阐述优化税务营商环境的理论基础,指出纳税服务现代化是优化税务营商环境的必然选择,进而梳理纳税服务现代化发展现状和存在问题,从有效治理角度提出推进纳税服务现代化的追求目标、发展方向和实现路径。

Promoting the modernization of taxation service to better fair and transparent business environment is an important measure for the tax authorities to optimize taxation services and realize taxation modernization under the overall strategic arrangement of the modernization of the national governance system and governance capacity. Starting with the mode of modern governance, this paper elaborates the theoretical basis of optimizing the Chinese tax business environment, pointing out that the modernization of taxation service is the inevitable choice for optimizing the tax business environment. The paper reviews the status quo and existing problems of the development of taxation service modernization. On this basis, the paper puts forward the desired goals, development direction and realization path of promoting modernization of taxation service from the perspective of effective governance.