中国纳税服务基本理念缺失的原因分析

纳税服务理念的缺失具有深厚的历史背景:政府的职能定位、个体功利不被重视、企业的经济地位不独立以及纳税人权利与义务的不对等,对纳税服务理念影响深远。随着社会主义市场经济体制的建立和完善,应逐步培养公民的权利意识和政府的责任意识,更新为纳税人服务的理念,并在制度操作层面加以完善,是确立纳税服务理念、促进征管质量和效率提高的客观要求。

Reasons' Analyses on the Basic Concepts Lack of Taxation Service in China

To the lack of the taxation service concepts, there is a profound historical background, such as the orientation of the government functions, the indifference to the individual profit and riches, the unindependence of the business economic status and the inequality of the taxpayers rights and duties, which have a deep effect on the taxation service concepts. With the establishment and improvement of the socialist market economy system, citizens'right consciousness and government liability consciousness should be cultivated. The service concepts for the taxpayers should be renewed, and the performance of the rules and regulation should be improved. They are the objective requirements of establishing taxation service concepts, improving the taxation management quality and efficiency.