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dc.contributor.advisor林东海
dc.contributor.author颜扬扬
dc.date.accessioned2017-06-20T08:08:42Z
dc.date.available2017-06-20T08:08:42Z
dc.date.issued2016-07-14
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/128501
dc.description.abstract近年来,随着服务型政府的提出,建设服务型税务机关也正在逐步推进,税务稽查和纳税服务都是税收征管中的重要内容。按照建设服务型政府的要求,纳税服务不仅是税务干部的职业道德,而且是税务机关的法定义务。从税务稽查与纳税服务的博弈结果来看,二者是相互促进的。税务稽查服务是纳税服务的重要内容。 税务机关稽查部门除了在打击税收违法行为、保障税收公平方面发挥作用,还需要逐步由“执法型稽查”向“服务型稽查”转变,体现在执法中服务、在服务中执法的理念,提供有效的税务稽查服务。税务稽查服务必须贯穿在稽查选案、检查、审理、执行四个环节中,构建规范的税务稽查服务制度,有助于加强对稽查权力的制约,促进税务稽查干部依法行...
dc.description.abstractWith the advent of Service-oriented Government in recent years, the construction of Service-oriented Tax Authority is gradually advancing. As two aspects of Tax Collection, Tax Inspection and Tax Service are significant. Pursuant to the requirements for constructing Service-oriented Tax Authority, Tax Service is the professional ethics that all tax cadres shall comply with; in addition, it is the ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=52375&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=55168
dc.subject稽查服务
dc.subject纳税服务
dc.subject风险管理
dc.subjectInspection Service
dc.subjectTax Service
dc.subjectVenture Management
dc.title服务型政府视角下的税务稽查服务研究——以晋江地税稽查局为例
dc.title.alternativeStudy on the Tax InspeetionService from the View of Service-oriented Government——Taking JinJiang Local Tax Inspection Bureau for an example
dc.typethesis
dc.date.replied2016-05-21
dc.description.note学位:管理学硕士
dc.description.note院系专业:公共事务学院_公共管理硕士
dc.description.note学号:13920131150438


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