诸城市国税局纳税服务存在的问题及对策研究

发布时间：2018-05-10 11:43

本文选题：诸城 + 国税　；参考：《山东大学》2014年硕士论文

【摘要】：纳税服务既是税务机关依法应履行的义务,又是税务机关加强税收管理的一项措施,随着经济的快速发展和社会的不断进步,纳税服务被赋予了新的时代内涵,其重要性和必要性也日益突出。近年来,纳税服务逐渐成为日常税收工作的重中之重,受到了社会各界的广泛关注。如何正确认识纳税服务面临的新形势,有效破解纳税服务面临的难题,弥补制约纳税服务的短板,成为税务部门不容回避和急需解决的问题。全面优化和改进纳税服务,是经济社会形势发展的必然,是纳税人的热切期盼。本文通过对国税部门日常提供的各项纳税服务内容,包括让纳税人了解、履行纳税义务,以及享受纳税人权利等方面的研究,重点剖析诸城市国税局近年来的纳税服务工作实践,运用实证分析和理论分析的方法,结合个人工作实际和新公共管理理论、税收遵从理论、公共财政理论对纳税服务工作进行了分析研究,找出了存在的问题和不足。同时借鉴西方国家基层国税机关以及我国一线城市国税局的先进做法和经验,并结合诸城市国税局的实际情况、个人工作感悟和相关理论支撑,提出改进和完善县级国税机关纳税服务的针对性建议和措施。主要包括完善纳税服务岗责体系,进行系统规划纳税服务内容,健全纳税服务考核激励机制,提高税务人员整体素质等。本文采用调查研究、对比分析、归纳总结的方法,对诸城市国税局纳税服务中存在的问题进行了深入地剖析,发现问题,解决矛盾,以进一步提高税务机关纳税服务的质效和纳税人纳税遵从度,节约征纳税成本,维护纳税人的合法权益,营造良好的税收环境。
[Abstract]:Tax service is not only an obligation that tax authorities should fulfill according to law, but also a measure for tax authorities to strengthen tax administration. With the rapid development of economy and the continuous progress of society, tax service has been endowed with a new connotation of the times. Its importance and necessity also become increasingly prominent. In recent years, tax service has gradually become the top priority of daily tax work, and has been widely concerned by all walks of life. How to correctly understand the new situation of tax service, solve the problem of tax service effectively, make up the shortage of restricting tax service, become the problem that tax department can not avoid and need to solve urgently. Overall optimization and improvement of tax service is inevitable in the development of economic and social situation, is the eager expectation of taxpayers. This paper studies the contents of the tax service provided by the tax department, including letting the taxpayer understand, fulfill the tax obligation, and enjoy the taxpayer's rights, etc. This paper focuses on the practice of tax service in recent years by Zhucheng State Revenue Bureau, and applies the methods of empirical analysis and theoretical analysis, combining with the practice of personal work and the theory of new public management, and the theory of tax compliance. The theory of public finance analyzes the tax service and finds out the existing problems and shortcomings. At the same time, drawing lessons from the advanced practices and experiences of the grass-roots state tax organs of the western countries and the first-tier cities of our country, and combining the actual situation of the State tax Bureau of Zhucheng, personal work perception and relevant theoretical support, The paper puts forward some suggestions and measures to improve and perfect the tax service of the state tax organs at the county level. It mainly includes perfecting tax service post responsibility system, carrying out systematic planning of tax service content, perfecting tax service examination and incentive mechanism, improving the overall quality of tax personnel, and so on. Based on the methods of investigation, comparative analysis and summary, this paper makes a deep analysis of the problems existing in the tax service of the State Revenue Bureau of Zhucheng, finds out the problems, and resolves the contradictions. In order to further improve the tax service of tax authorities and tax compliance degree, save the cost of tax collection, safeguard the legitimate rights and interests of taxpayers, and create a good tax environment.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】