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20世纪80年代,新公共管理运动兴起,公共管理的理论和方式都发生了巨大变化,深刻影响了世界各国的政府管理模式。税务稽查约谈制度就是新公共管理运动的产物之一。本文将分析税务稽查约谈制度与新公共管理运动的关系,提出一些我国在完善税务稽查约谈制度过程中需要注意的问题。
In the 1980s, with the rise of the new public administration movement, tremendous changes have taken place in the theory and methods of public administration, which have profoundly affected the government administration modes in various countries in the world. The system of tax examination interviews is one of the products of the new public administration movement. This article will analyze the relationship between the tax inspection interview system and the new public management movement and put forward some problems that China needs to pay attention to in its process of perfecting the tax inspection and interview system.