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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。
According to Maslow’s five levels of human demand theory, the paper divides the needs of taxpayers into the needs of subsistence security, the protection of rights and interests, the efficient and fair management of tax, the demand for sustainable development, and the participation in the management of social affairs according to law. On the basis of drawing lessons from advanced practices and experiences from abroad and analyzing the status quo of tax services in China, the five demands of taxpayers are put forward countermeasures and suggestions on building a modern tax service system.