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一、税收服务法制化 法制化是税收管理的目标。作为征收管理的基础,税收服务法制化是依法治税的必要条件。首先,应将税收服务法律化。在澳大利亚,通过税务部门制定、议会确定的形式印发“纳税人宪章”,明确纳税人依据法律拥有的权利,以及应获得的税收服务及其标准,以法律形式确保纳税人的权益。我国现行的《税收征管法》已将税收服务制度法律化,但这仍显不够。立法部门应建立专门法规,以确立有关部门的税收服务义务和纳税人享有服务的权利,明确服务范围及标准。其次,建立税收服务监督体系。一要强化内部监督;二要自觉接受司法监督;三要实现社会监督。各服务机构要制定服务承诺,详细规定服务项目和服务标准,方便纳税人监督。税收服务机构应定期搜集纳税人的意见和要求,改善服务质量。
First, the legalization of tax services Legalization is the goal of tax administration. As the basis of collection management, the legalization of taxation service is a necessary condition for taxing by law. First, the tax service should be legalized. In Australia, the Charter of Taxpayers is issued through the tax department’s formulation and parliamentary confirmation. The taxpayers’ right to taxpayers is clearly defined by the taxpayers’ rights under the law, the tax services to be obtained and their standards, and taxpayers’ rights are protected by law. China’s current “Tax Administration Law” has the tax service system legalized, but this is still not enough. Legislation department should establish special laws and regulations to establish the relevant departments of the tax service obligations and taxpayers enjoy the right to service, a clear scope of services and standards. Second, establish a tax service supervision system. First, we must strengthen internal supervision; second, we must consciously accept judicial supervision; third, we must achieve social supervision. The service agencies to develop service commitments, detailed provisions of service projects and service standards to facilitate taxpayers supervision. Tax service agencies should regularly collect taxpayers’ opinions and requirements and improve their service quality.