推进深圳国税税收电子服务发展的对策研究

发布时间：2018-01-25 00:11

本文关键词： 税收电子服务电子政务纳税服务创新　出处：《东北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：19世纪80年代以来，新公共管理运动蓬勃兴起、信息技术日新月异、互联网广泛而深入应用，这些都深刻地影响着政府部门提供公共服务的方式及成效。为此，中国政府适时提出要“加快行政管理体制改革，建设服务型政府”，并将服务型政府确立为行政管理体制改革的目标模式。党的十八大更是明确要求“建设人民满意的服务型政府”。纳税服务是推进现代税收文明进程的重要举措，，是衡量税务机关工作质效的重要标准。顺应政府加快职能转变，建设服务型政府的工作要求，努力为纳税人提供更加优质、高效、便捷的纳税服务，是税务部门义不容辞的重要职责。实践证明，在经济社会和信息技术飞速发展的形势下，纳税人需求是推动纳税服务工作的直接动力。现阶段，如何更好地利用现代网络和电子信息技术，发展和创新纳税服务，最大限度地满足纳税人合法合理需求，已成为当今世界各国税务信息化发展的主要任务，也是各国税务机关、信息技术专家和学者共同面临的重要课题。国内外部分税务机关已经在这方面进行了许多有益的探索和实践。本文以税收电子服务相关理论为基础，系统阐述了深圳市国税局税收电子服务发展现状以及国内外税收电子服务发展经验，并重点探讨了以下几个问题。一、为什么要发展税收电子服务，即推动电子服务发展的必要性与现实意义；二、服务什么，即服务的内容怎样选择；三、如何服务，即服务的方式和渠道怎样建构；四、如何保障其顺利实现，即服务创新的保障控制以及综合配套。本文的研究目的在于，探讨如何进一步推动深圳国税税收电子服务更好地发展这一核心问题。文中结合深圳国税实际，就发展环境、发展理念、服务内容、服务渠道建设、服务的控制与保障、配套措施与制度等方面提出了具体思路，以期助力深圳国税税收电子服务的跨越式发展。
[Abstract]:Since 1880s, the movement of new public management has flourished, information technology has changed with each passing day, and the Internet has been widely and deeply used. All of these have a profound impact on the way and effect of public service provided by government departments. Therefore, the Chinese government has proposed to "speed up the reform of the administrative system and build a service-oriented government". And the service-oriented government is established as the target mode of the reform of administrative system, and the 18 Party Congress explicitly requires "building a service-oriented government satisfied with the people". Tax service is an important measure to promote the process of modern tax civilization, is an important standard to measure the quality and effectiveness of the work of tax authorities, and conforms to the requirements of the government to speed up the transformation of its functions and to build a service-oriented government. Efforts to provide taxpayers with more high-quality, efficient and convenient tax service is an important duty of tax departments. Practice has proved that in the situation of rapid development of economic society and information technology. Taxpayer demand is the direct driving force to promote tax service. At this stage, how to make better use of modern network and electronic information technology, develop and innovate tax service, and meet the legitimate and reasonable needs of taxpayers to the maximum extent. Nowadays, it has become the main task of the development of tax information in various countries in the world, and it is also the tax authority of various countries. Some tax authorities at home and abroad have carried out many useful explorations and practices in this respect. Based on the theory of tax electronic service, this paper systematically expounds the current situation of the development of tax electronic service and the domestic and foreign tax electronic service development experience, and focuses on the following issues. Why should we develop electronic tax service, that is, the necessity and practical significance of promoting the development of electronic service; Second, what to serve, that is, how to choose the content of the service; Third, how to serve, that is, how to construct the way and channel of service; Fourth, how to ensure its smooth realization, that is, the guarantee control of service innovation and comprehensive matching. The purpose of this paper is to. This paper discusses how to further promote the development of electronic tax service in Shenzhen. Combining with the reality of Shenzhen national tax, this paper discusses the development environment, development concept, service content and service channel construction. The control and guarantee of the service, the supporting measures and the system are put forward in order to help the development of the electronic service of state tax in Shenzhen by leaps and bounds.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D63

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