依法治税和纳税服务——基于国家税收和公共税收的视角

依法治税和纳税服务是现阶段税收的两大任务。对两者的认识,不能孤立地或对立地看,而是要在社会主义市场经济下的税收应是国家税收和公共税收的统一的视角下加以把握。从这一认识出发,我们就能真正做到坚持依法治税,优化纳税服务,服务科学发展,就能探索出一条中国特色社会主义市场经济条件下的纳税服务新路。

Law-based Taxation and Tax Services: from the Perspective of State and Public Nature of Taxation

Law-based taxation and ta x services are the two important dimensions of current taxation.The relationship between these two should not be treated in isolation or oppositely,but be grasped dialectically from the perspective that taxation under the socialist market economy should be the unification of both the state revenue and public revenue.From this understanding,we may really live up to the principles of insisting on law-based taxation,optimizing tax services and serving the scientific development,so as ...