摘要
持续推进纳税服务外包,是顺应深化国税地税征管体制改革工作的必然要求,是税务机关坚持服务先行、努力提升纳税人获得感的有效举措。认真分析纳税服务外包工作现状,深入查找存在的问题,完善纳税服务外包工作措施,有助于进一步做好新形势下税收工作。本文从纳税服务外包的涵义、类型及发展现状着手,通过深入分析纳税服务外包存在的主要问题,提出了加强纳税服务外包的相关建议,以期对推进纳税服务外包工作有所裨益。
Continuing to promote the tax service outsourcing is required for deepening the reform of national tax and local tax collection and management systems, which is an effective measure for the tax authorities to insist on putting the service first and strive to improve the taxpayer’s sense of gain. Carefully analyzing the current status of the tax service outsourcing, drilling down its existing problems and improving its measures help do well in the taxation under the new situation. This paper starts with the meaning, type and development status of the tax service outsourcing. Through in-depth analysis of its main problems,the paper puts forward some suggestions on strengthening the tax service outsourcing.
出处
《税务研究》
CSSCI
北大核心
2019年第1期124-127,共4页
关键词
纳税服务
服务外包
税务管理
Tax service
Service outsourcing
Tax management