为纳税人服务的理论与实践

On the Theory and Practice of Serving Taxpayers

"为纳税人服务"问题的提出,是要表达政府与社会公众之间的一种新型关系,不是缩小政府服务的范围,而是从公共产品供需角度出发定位"为人民服务"。在现代市场经济确立的社会文化形态中,纳税人和社会公众对服务的满意度,必然成为对包括税务机关在内的政府部门行政管理的主要目标和评价标准。而税务机关提供公共产品和公共服务的特殊性,决定了税务机关在整个公共行政服务体系内的特殊作用,必须创新纳税服务机制、强化服务观念、打造服务人才、培育服务机制、优化服务方式、拓展服务领域和提高服务效率。

Serving Taxpayers describes a new relationship between the government and the public and is defined as SERVING THE PEOPLE from the angle of supply and demand of public goods rather than reducing the scale of governmental service. For governmental organs, including taxation bureaus and offices, the satisfaction of taxpayers and the public towards all kinds of governmental services should be a great goal and standard for appraisal, according to the cultural forms constituted by modern market economy. In the public executive service system, the special functions of tax offices pulbic administration; are decided by the particularity of supplying public goods and services by tax offices,so it is necessary to innovate taxation service mechanism,enforce service ideas, train service personnel, shape service system up, improve ways of service , extend service scale and increase service efficiency.