加强税收环境治理,提高纳税服务质量

税收环境是经济发展环境的重要组成部分,直接关系到各类市场主体能否公平竞争,并最终影响经济的持续健康发展。税务机关作为政府重要的职能部门,应站在促进经济发展的高度,挖掘、整合环境资源,优化税收环境,为税务机关向纳税人提供优质纳税服务提供保障。本文通过对税收环境内涵的诠释,指出加强税收环境综合治理对完善我国纳税服务的重要作用。并针对现行我国纳税服务中存在的问题,提出加强税收环境综合治理的有效措施。

Strengthening Governance of Environment of Tax Revenue to Improve the Quality of Service of Tax Revenue

The environment of tax revenue is an important part of the development of economy, is directly related to whether different kinds of main markets can compete fairly, and eventually affects the constant healthy development of economy. Tax authority, as an important functional department of government, should stand at the point of accelerating the development of economy, excavate and integrate the resource of enviromnent, optimize the environment of tax revenue, in order to provide a guarantee of high-quality service for tax payers. By explaining the connotation of the environment of tax revenue, this paper points out that strengthening the comprehensive governance of the environment of tax revenue has an important influence over perfecting the service of national tax revenue. At the same time, aiming at the existing problems of the service of national tax revenue which is put into effect now, effective measures of strengthening the comprehensive governance of the environment of tax revenue has been put forward.