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yi na shui ren xu qiu wei dao xiang gou jian na shui fu wu xin ge ju
Author(s): 
Pages: 78-80
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  纳税服务需求层次纳税人权利;
Abstract: 本文根据马斯洛关于人的五个需求层级理论,将纳税人的需求依次划分为生存保障需求、权益保障需求、公正文明高效办税需求、持续发展需求、依法参与社会事务管理需求;并针对纳税人的五个需求,在借鉴国外先进做法和经验、分析我国纳税服务现状的基础上,对构建现代纳税服务体系提出了对策与建议。
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