问题 问答题 论述题

论述纳税服务的含义?

答案

参考答案:

纳税服务有广义、狭义之分,广义的纳税服务包括优化税制、完善税政、健全征管、降低成本、提高税务行政效率等方面的内容;而狭义的纳税服务就是一般意义上的纳税服务,它是指税务机关根据税收法律、行政法规的规定,在纳税人依法履行纳税义务和行使权利的过程中,为纳税人提供的规范、全面、便捷、经济的各项服务措施的总称。

对于纳税服务的涵义,应主要从四个方面来理解和把握:

(1)纳税服务是一种行政行为,是税务部门的法定职责,税务部门不向纳税人提供法定服务属于行政“不作为”,要承担法律后果。

(2)税收征管法及相关法律法规将纳税服务的范围、基本要求和基本方式固定下来,使之成为税收工作的基本组成部分。

(3)纳税服务的目的是通过构筑征纳双方的互信关系,提高纳税人的税收遵从度,提高征管质效,优化税收环境。

(4)纳税服务属于国家公共管理服务范畴,是无偿的,与社会中介组织为纳税人提供的税务代理、税收筹划等有偿服务有着本质的区别。总之,纳税服务是税务部门法定的、份内的、无偿的行政行为,必须使之区别于精神文明、行风建设等一般性要求,防止纳税服务表面化、浅层次甚至庸俗化。

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     Being organized is an important skill for school and life.  When you're well organized, you can stay

focused, instead of spending time hunting things down.    1   For schoolwork, it means having one

notebook or place where you store all your assignments, so you know what you have to do and when.

  Keeping labeled folders(贴有标签的文件夹) for handouts(课堂讲义)and keeping all your

schoolwork neat and in a specific place-these are the main parts of organization.  

     For home stuff, being organized means having a place to put your things and putting them back as you

go.    2   It means keeping your schoolbag, your shoes, and your clean underwear in the same places so

you always know where to find them.  

     Planning is part of being organized, too.    3   Calendars, lists, and schedules can help you plan.  You

can buy or draw a calendar and keep it near your workplace.  Making a schedule or "to-do" list for

yourself is a good idea.  Looking at your list helps you keep track of what you need to do.    4  Check

off things when you've done them.  Use your list to help you decide which thing is most important to

work on first.  

       5  But once you're organized, it feels great.  The less time you spend hunting around for things or

panicking about homework, the more time you have for better things, like reading a good book or

playing.  

A.  Add new things as you get assignments.  

B.  First, you should get your schoolwork organized.  

C.  It means hanging your coat up instead of dropping it on the floor or throwing it on a chair

D.  It takes some extra efforts to organize yourself and your stuff.  

E.  Planning means deciding what you will do and when you will do it.  

F.  You will benefit a lot from a good habit.  

G.  What does it mean to be organized?