摘要
构建高水平的现代化税费服务体系,不仅有助于推动我国经济的高质量发展,还能为实现中国式现代化提供有力支撑。本文界定了高质量推进中国式现代化税务实践中的税费服务体系的四个特性,即人民性、法治性、共治性、智慧性,梳理了新形势下我国现代化税费服务体系的现状与不足,通过借鉴其他国家的实践经验,提出推进我国高水平现代化税费服务体系建设的实现路径。
Establishing a high-level modern tax and fee service system will not only help promote the high-quality development of China's economy,but also provide strong support for the realization of Chinese modernization.This paper defines four characteristics of the tax service system in the practice of high-quality promotion of Chinese modern taxation,namely,people's nature,the rule of law,co-governance and wisdom,sorts out the current situation and shortcomings of China's modern tax service system,and proposes the construction of China's high-level modern tax service system by drawing on the practical experienceofselectedcountries.
出处
《国际税收》
CSSCI
北大核心
2024年第8期50-58,共9页
International Taxation In China
基金
国家税务总局2023年度立项课题“现代化税费服务体系研究”(课题编号:2023YB06)的主要研究成果之一。
关键词
税费服务
纳税服务依法治税
智慧税务
中国式现代化
Tax and fee service
Taxpayer service
Rule of tax law
Smart taxation
Chinese modernization
作者简介
课题组成员:林佳睿,邢锋,孙杨缘,郭霞兰,王小慧,黄琪瑶,刘隽.
