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Research on Equalizing Basic Taxation Service of China

Author: LongLiJia
Tutor: HuoJun；XueQing
School: Guangxi University
Course: Finance
Keywords: Equalization Basic tax services Non - basic tax services
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 27
Quote: 0
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Abstract


With economic development , China has entered the pursuit of basic tax services equalization era , given the characteristics of the times and requirements to the theory and practice of tax services . Only achieve the equalization of basic tax services , tax services in China scientific , institutionalized and standardized before has an objective basis and practical significance . New connotation to study China 's basic tax service equalization system , the status quo and optimization strategies is of great practical significance , and the China theory has perfect role . Firstly, focus on basic tax service equalization connotation : attribute criteria elaborated tax services ; basic tax services with non - basic definition of tax services and supply distinction ; positioning equalization of basic tax services . In addition , the article also describes the objective necessity for China to tax services focus equalization changes to the basic tax services . Second, the practical foundation of research analysis, the main tax service equalization the achievements of China's basic problems and problem causes three aspects are summarized and Exploration . After summing up the tax services advanced experience abroad on the basis of the foreign tax services of the basic tax services equalization to achieve the institutionalization of information and the volunteer ranks revelation . Finally, the proposed path of the the equalization tax services for current national conditions : clear basic tax services with non - basic tax service boundary , the construction of the legal system , improve the tax service organization system , information technology and standardized construction , improve the construction of the tax service personnel .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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