信息化条件下纳税服务体系建设研究

发布时间：2018-01-12 22:05

本文关键词：信息化条件下纳税服务体系建设研究　出处：《华中师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：纳税服务是税务机关的核心业务之一。在新公共管理理论的引领下,税务机关从加强税收征管工作的管理式思维解放出来,逐步开始着手建立和完善纳税服务体系。当今社会信息化推动着经济发展、社会转型,并使政府的的职能定位发生根本性的变化。信息化不仅是税务机关依法行使职能的物质基础,更是税务机关建设纳税服务体系的的技术保障。西方发达国家和地区的纳税服务由于公民意识的萌发较早而出现了很长时间,因此,他们的纳税服务体系相较于我国的纳税服务体系无论是从建设力度和完善程度上都更为成熟。通过比较,我国的纳税服务体系在理论基础、服务形式、服务手段与方法等方面都有值得学习和借鉴之处。在信息化时代,信息技术的发展与应用有助于我们快速弥合在纳税服务体系建设上的差距,使税务机关的服务更好地满足纳税人的需求。本文通过对信息化条件下国内外纳税服务体系建设的现象研究,采用文献研究法和实际调查法,研究了纳税服务信息化的背景和现状。从纳税服务的理论基础、服务现状和服务发展出发,摸清了纳税服务体系建设基本出发点和根本目的,通过对金税三期工程的案例研究和对税务机关基层的调查研究,找到了纳税服务体系信息化建设的问题并加以分析。通过思考使用信息技术参与纳税服务体系建设的可行性,建立了一种可行的基于互联网的网络纳税服务平台,并对在纳税服务体系建设中如何加强信息化提出了对策和建议。最后,结合纳税人需求和税务机关实际,研究了如何通过一系列平台建设来加强纳税服务体系的一体化建设。
[Abstract]:Tax service is one of the core business of tax authorities. Under the guidance of the new public management theory, tax authorities are liberated from the management thinking of strengthening tax collection and management. Gradually began to establish and improve the tax service system. Today's information society is promoting economic development, social transformation. Informatization is not only the material basis for tax authorities to exercise their functions according to law, but also the technical guarantee for tax authorities to build tax service system. The tax service of western developed countries and regions appeared for a long time because of the early germination of civic consciousness. Their tax service system is more mature than our tax service system in terms of construction strength and perfection. Through comparison, our tax service system is based on theory and service form. In the information age, the development and application of information technology will help us to quickly bridge the gap in the construction of tax service system. So that the services of tax authorities better meet the needs of taxpayers. Through the research on the phenomenon of tax service system construction at home and abroad under the condition of information technology, this paper adopts the literature research method and the actual investigation method. This paper studies the background and present situation of tax service informatization. From the theoretical basis of tax service, service status and service development, it finds out the basic starting point and fundamental purpose of tax service system construction. Through the case study of the third phase of the gold tax project and the investigation and study of the tax authorities at the grass-roots level. Find out the problem of tax service system information construction and analyze the feasibility of using information technology to participate in tax service system construction. This paper establishes a feasible network tax service platform based on Internet, and puts forward some countermeasures and suggestions on how to strengthen informatization in the construction of tax payment service system. Finally, combined with the needs of taxpayers and the reality of tax authorities. This paper studies how to strengthen the integration of tax service system through a series of platform construction.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D63

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