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税法宣传是税收工作的重要构成部分,是纳税服务中不可或缺的重要内容。它在社会经济活动中发挥着优化纳税服务、增强纳税遵从度、树立税务部门良好公众形象、提高整个社会依法纳税意识的重要作用。随着社会和经济的发展,我国已开展了20次“税收宣传月”活动,税法宣传取得了长足的发展。但是,在取得这些成绩的同时,仍应看到的问题是:宣传效果还不甚理想。本文首先通过对税法宣传的相关概念进行理论阐述,并回顾这些年税法宣传的发展历程,对其存在的问题进行分析,最后结合发达国家的税法宣传经验,从组织结构、宣传策划、效果考核等几个方面提出了构建新型税法宣传体系的建议和措施。
Tax law propaganda is an important part of tax work, which is an indispensable part of tax service. In social and economic activities, it plays an important role in optimizing tax payment services, enhancing tax compliance, establishing a good public image in the tax department, and raising the awareness of paying taxes in accordance with law in the society as a whole. With the social and economic development, our country has launched 20 “tax publicity months” activities, and the tax law publicity has made great strides. However, while these achievements have been made, we still should see the problem that the publicity effect is still not satisfactory. Firstly, this article elaborates the related concepts of tax law publicity, reviews the development of tax law publicity in these years and analyzes the existing problems. Finally, according to the propaganda experience of tax law in developed countries, from the aspects of organizational structure, propaganda and planning, effectiveness evaluation and so on Several aspects put forward suggestions and measures for constructing a new tax law publicity system.