【摘要】 促进我国政府转型,即由管制型、全能型、单一建设型政府向公共服务型政府转变,已经成为我国经济转型中最具实质性和关键性的改革内容。税收是履行政府职能的一个重要手段,税收制度内在于公共服务型政府的建设目标中。推进“公共服务型”税制建设的基本思路包括:调整和完善税制结构;构建“一视同仁”的税制体系;完善税收调控政策;加强税收法治建设;强化纳税服务制度建设等。更多还原

【Abstract】 It has become one of the most important and key reform at the turning point of China to transform the government from supervisory, overall and single construction style to a service-oriented government. Tax system is an important means to perform the governmental functions. Tax system construction is an internal part of constructing a service-oriented government. The basic idea for promoting the construction of a service-oriented tax system includes: adjusting and perfecting tax structure; constructing an " all-are-equal" tax system; perfecting tax collection and administration; strengthening tax law construction; strengthening tax compliance service and etc.更多还原