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近年来,我国税收收入保持快速增长,国家财力不断增强。税收反映了纳税人的贡献,是纳税人依法履行纳税义务的体现。与此同时,如何维护纳税人权利,如何使纳税人更有力地参与公共决策途径和监督税收资金的合理使用,成为社会普遍关心的话题。为此,本刊特约请中央财经大学政府管理学院副院长、公共管理研究中心主任温来成教授从公共管理学角度论述如何全面界定、落实纳税人权益。
In recent years, China’s tax revenue maintained rapid growth, and the state’s financial resources continued to increase. Taxes reflect the contribution of taxpayers, reflecting the taxpayer’s obligation to pay taxes according to law. At the same time, how to safeguard the rights of taxpayers, how to make taxpayers participate in public decision-making more effectively and supervise the rational use of tax funds has become a topic of universal concern. To this end, we specifically invite the Central University of Finance and Economics, vice president of School of Management, Public Management Research Center, Professor Renli Cheng from the perspective of public management discusses how to fully define and implement taxpayers’ rights and interests.