论创建纳税人管理体制

纳税人管理体制是国家监管纳税人经济行为活动的基本经济制度及其运作机制。创建纳税人管理体制是中国经济与行政管理体制改革的主导目标取向 ,其社会经济条件日趋成熟。应通过健全法制、统一税费、变革政府职能、全面加快国民经济信息化进程、建立高素质税务、司法、执法队伍和校正社会生活准则、发展纳税人中介服务等途径 ,在全社会加速创建纳税人管理体制。

The Establishment of Taxpayer Management System

The taxpayer management system is the fundamental ecomomy system and operation mechanism with which the government supervises the activities of taxpayers. The leading objective of the reform of China's economy and administration system is to establish a taxpayer management system whose social economy conditions have been more and more mature now. Only through perfecting our legal system, transforming the government functions,comprehensively accelerating the informationization process of our national economy, buliding up contingents of taxation, judicature and law-execution with high quality, rectifying the social life rules and developing intermediary services for taxpayers, can we speed up the establishment of the taxpayer management system throughout our society.