【摘要】 我国小微企业的税收遵从成本较高,亟需降低税收遵从成本,实现遵从成本最小化,确保纳税人获得优质纳税服务。应以小微企业需求为导向,突出服务的个性化、差异化,服务内容规范化,形式多元化,切实减轻小微企业办税负担;增进纳税服务绩效考评的科学性、公正性,强化考评结果的激励机制;关注和听取小微企业诉求,完善税收救济维护纳税人合法权益。更多还原

【Abstract】 Tax compliance cost of small and micro enterprises is relatively high in China. It is an urgent need of reducing tax compliance cost, minimizing compliance costs and ensuring that taxpayers obtain high quality tax service. Small and micro enterprises service optimization should be demand-oriented and highlight characteristic,differentiation,standard content and pluralistic form to reduce tax compliance costs effectively; improve scientific and fair nature of performance evaluation and strengthen the incentive mechanism of evaluation results; concern about demand and improve tax relief to safeguard legitimate rights and interests of taxpayers.更多还原