纳税服务的国际借鉴与比较

An International Reference and Comparative Analysis on Tax Service

优化纳税服务是建设服务型税务机关和促进企业经营环境健康发展的中心环节。本文通过比较分析我国与西方发达国家纳税服务之间存在的差异,借鉴国际先进经验,从转变理念、健全机制、智能化与标准化建设、人才培养及综合治税等方面探索如何提升我国纳税服务质量。

Optimizing tax service is the key link in building service-oriented tax authorities and improving the tax business environment. This paper compares and analyzes the existing differences between China and developed countries in tax service, and draws on the advanced international experience to explore how to enhance the tax service quality in China from the perspectives of changing concepts, sound mechanism, intelligence and standardization, talent training and comprehensive tax management.