Title: Law-based Taxation and Tax Services: from the Perspective of State and Public Nature of Taxation
Abstract: Law-based taxation and ta x services are the two important dimensions of current taxation.The relationship between these two should not be treated in isolation or oppositely,but be grasped dialectically from the perspective that taxation under the socialist market economy should be the unification of both the state revenue and public revenue.From this understanding,we may really live up to the principles of insisting on law-based taxation,optimizing tax services and serving the scientific development,so as to explore a new path for tax services under the conditions of socialist market economy with Chinese characteristics.
Publication Year: 2010
Publication Date: 2010-01-01
Language: en
Type: article
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