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na shui fu wu ji ge ji ben wen ti de yan jiu shi jiao
Author(s): 
Pages: 61-64
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  征管质量 纳税人权利 税收遵从;
Abstract: 本文认为近年来在我国税收征管实践中纳税服务仅停留在表面阶段,其重要的原因之一是纳税服务工作的指导思想存在偏差。本文通过研究与定位纳税服务与税收征管目标的关系,纳税服务与纳税人权利义务的配置关系,纳税服务与纳税遵从的关系来论证纳税服务的基本出发点。
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