论基层税务局纳税服务优化

发布时间：2018-03-28 23:14

本文选题：纳税服务　切入点：税务机关　出处：《华中师范大学》2013年硕士论文

【摘要】：在新公共管理运动的影响下,建立服务型政府已成为我国行政体制改革的目标。税务机关作为政府的一个重要职能部门,税务管理理念也随之由监督型向服务型转变,纳税人和税务机关之间由不平等的监督与被监督者关系朝着平等的服务与被服务者关系转变。随着公民法制观念的不断提高,权利意识地不断增强,如何更好地为纳税人服务成为了基层税务局工作中的重难点。本文采取理论和实践相结合的分析方法,首先界定了纳税服务的内涵,明确纳税服务的内容应包含纳税程序服务、纳税救济服务、纳税环境服务,研究了公共财政理论、税收遵从理论、公共管理理论等纳税服务基础理论,其中公共财政理论解释了税务机关提供纳税服务的原因和征纳双方主体地位等根本性问题,是纳税服务的理论基础,税收遵从理论确立了纳税服务的重要目标是提高纳税人税法遵从度,公共管理理论明确了我们如何实施纳税服务的途径和手段,通过对三大基础理论的研究确定优化纳税服务的方向。其次通过对美国、澳大利亚、加拿大、日本等发达国家纳税服务实践的分析,可以看到这些国家在树立全方位的纳税意识、纳税人权利法定化、提供丰富多样的纳税服务形式、充分运用信息化纳税服务手段、建立完善的纳税服务质量考评制度、建立社会化纳税服务体系方面都走在了我国的前面,可以借鉴他们优化纳税服务的经验。再次,分析了我国纳税服务发展状况和面临的问题,和武汉市东湖新技术开发区地方税务局纳税服务实践情况,来探寻优化纳税服务的方式方法。我国自开展纳税服务以来,纳税服务在税务机关工作中的所处的地位越来越重要,经过十几年的发展,仍然存在权利保障体系不完善、税务人员服务意识不够高、纳税服务信息化程度较低等问题。以武汉市东湖高新技术开发区地方税务局为例,虽然该局作为国家自主创新示范区内的税务机关,相对具有较高的纳税服务水平,开展了国地税联合办公、“先办后审”、开设纳税人学校等纳税服务措施,尽力向纳税人提供提供优质、高效、人性化的服务,但在人员配置、服务理念、服务机制等方面仍存在一些问题,对于在实践中如何具体优化纳税服务有着十分重要的借鉴意义。最后结合以上分析结果,本文提出要在完善保障纳税人权利法律法规、提高税务人员素质和服务意识、建立健全纳税服务监督和考评制度、丰富纳税服务形式和内容、提供便捷方便办税渠道、加强纳税服务信息技术化建设等方面优化纳税服务,切实提高纳税人遵从度,实现基层税务机关和纳税人的和谐相处与共赢。
[Abstract]:Under the influence of the new public management movement, the establishment of service-oriented government has become the goal of the reform of our administrative system. As an important functional department of the government, the tax administration concept has also changed from the supervisory type to the service-oriented one. The relationship between taxpayers and tax authorities has changed from unequal supervision and supervised to equal service and served. How to better serve taxpayers has become a major difficulty in the work of grass-roots tax bureaus. This paper, by combining theory with practice, defines the connotation of tax service, and clarifies that the content of tax service should include tax procedure service. Tax relief service, tax environment service, the basic theory of tax service, such as public finance theory, tax compliance theory, public administration theory, etc. Among them, the theory of public finance explains the reasons for tax service provided by tax authorities and fundamental problems such as the principal position of both the tax-payer and the tax-payer, and is the theoretical basis of the tax-paying service. The theory of tax compliance establishes that the important goal of tax service is to improve the degree of tax compliance. The theory of public administration clarifies the ways and means of how to implement tax service. Through the study of three basic theories to determine the direction of optimizing tax service. Secondly, through the analysis of tax service practice in developed countries such as the United States, Australia, Canada, Japan, etc. It can be seen that these countries are establishing a comprehensive sense of tax payment, legalizing the rights of taxpayers, providing rich and diverse forms of tax service, making full use of information tax service means, and establishing a perfect system for assessing the quality of tax payment services. The establishment of socialized tax service system is ahead of that of our country, and they can learn from their experience in optimizing tax service. Thirdly, the paper analyzes the development and problems of tax service in our country. And the practice of tax service in the Donghu New Technology Development Zone of Wuhan to explore the ways and means to optimize the tax service. Since the development of tax service in China, the tax service has become more and more important in the work of tax authorities. After more than ten years of development, there are still some problems, such as imperfect rights protection system, insufficient service consciousness of tax personnel, low information level of tax service, etc. Take the Local Taxation Bureau of Donghu Hi-tech Development Zone of Wuhan City as an example. Although the Bureau, as the tax authority in the national independent innovation demonstration area, has a relatively high level of tax service, it has carried out tax service measures such as joint administration of national and local taxes, "first doing it before examining," and opening taxpayer schools, etc. Try to provide taxpayers with high-quality, efficient and humanized services, but there are still some problems in staffing, service concept, service mechanism, etc. It is of great significance to optimize the tax service in practice. Finally, combining the above analysis results, this paper puts forward that we should improve the laws and regulations to protect the rights of taxpayers, improve the quality and service consciousness of tax personnel. Establish and improve the tax service supervision and evaluation system, enrich the form and content of the tax service, provide convenient and convenient tax channels, strengthen the tax service information technology construction and optimize the tax payment service, so as to improve the taxpayers' compliance. To achieve the grass-roots tax authorities and taxpayers to get along harmoniously and win-win.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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