| 基于纳税人需求导向的纳税服务探讨 |
| |
| 引用本文： | 詹志方,于翔. 基于纳税人需求导向的纳税服务探讨[J]. 湖南城市学院学报, 2007, 28(6): 76-78 |
| |
| 作者姓名： | 詹志方 于翔 |
| |
| 作者单位： | 中南大学,政治与行政管理学院,长沙,410083 |
| |
| 摘 要： | 确立纳税人需求导向的纳税服务是市场经济的内在要求,是服务型政府的客观要求,是和谐税务的时代要求,更是纳税人的迫切要求。目前纳税服务存在服务意识淡薄、服务机制不全、人员素质不高等问题,应采取相应对策来提高纳税服务水平。
|
| 关 键 词： | 纳税人 需求 纳税服务 |
| 文章编号： | 1672-1942（2007）06-0076-03 |
| 收稿时间： | 2007-10-29 |
| 修稿时间： | 2007-10-29 |
Exploration to Tax-service Based on Need of Tax-payer |
| |
| ZHAN Zhi-fang,YU Xiang. Exploration to Tax-service Based on Need of Tax-payer[J]. Journal of Hunan City Univeristy, 2007, 28(6): 76-78 |
| |
| Authors: | ZHAN Zhi-fang YU Xiang |
| |
| Abstract: | The requirement of the market economy is to establish the taxation service system as the guide of tax-payer.It is also the objective need of the service-type government and also the need of the harmonous taxation collection and still more the need of the tax-payers.However,at present the service sense is very thin in collection tax,the service mechanism is not completion,the quality of tax-collectors is not high.It should strengthen the service sense to upgrade the service level in collection tax. |
| |
| Keywords: | tax-payer requirement service for tax-payer |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
