达州市国税系统优化纳税服务问题研究

发布时间：2018-06-23 17:30

本文选题：达州 + 纳税服务　；参考：《西南交通大学》2013年硕士论文

【摘要】：纳税服务是税收行政行为的重要组成部分,优化纳税服务,是税务机关树立和落实科学发展观、构建社会主义和谐社会的重要内容,是转变政府职能、建立现代税收征管关系的必然选择,是提高税收征管质量和效率的有效途径,对于增进社会经济效益,融洽税收征纳关系,促进税务机关依法治税,增强全社会依法诚信纳税意识具有重要意义。近年来,达州市国税系统积极探索优化纳税服务的方法和途径,积极推行公开办税制度、实行行政许可(审批)“两集中两到位”、简并优化办税流程、加强税法宣传辅导服务和创新推出六大特色服务,有力提升了税收征管水平。同时,纳税服务过程中还存在着纳税服务意识有待强化、税法宣传不深入、沟通协调机制不完善、纳税服务体系不健全、信息化水平相对较低和税务中介机构专业化程度低等问题。本文以公共管理的有关理论为指导,借鉴国内外先进地区纳税服务的实践经验,提出了达州市国税系统优化纳税服务应更新思想观念、强化服务意识,加强组织领导、建立工作机制,丰富纳税服务内容、创新纳税服务手段,简化和规范办税流程、降低纳税成本,加强办税服务厅规范化建设,完善考核监督体系和激励机制,构建纳税大服务格局等七个方面的建议,以期对其他地市加强纳税服务建设提供一些借鉴。
[Abstract]:Tax service is an important part of tax administrative behavior. Optimizing tax service is an important content for tax authorities to establish and implement the scientific concept of development, to build a harmonious socialist society, and to transform the functions of the government. The inevitable choice of establishing the relationship of modern tax collection and management is an effective way to improve the quality and efficiency of tax collection and management, to enhance the social and economic benefits, to harmonize the relationship of tax collection and payment, and to promote the tax authorities to administer taxes according to law. It is of great significance to strengthen the whole society's consciousness of paying taxes in good faith according to law. In recent years, the Dazhou state tax system has actively explored the ways and means of optimizing the tax service, actively implemented the open tax system, implemented the administrative license (examination and approval), "two concentration and two in place", and simplified and optimized the tax process. Strengthening the tax law propaganda and guidance service and innovating and introducing six characteristic services can improve the level of tax collection and management. At the same time, there are some problems in the process of tax service, such as the consciousness of tax service needs to be strengthened, the propaganda of tax law is not deep, the communication and coordination mechanism is not perfect, and the tax service system is not perfect. The informatization level is relatively low and the tax intermediary organization specialization degree is low and so on. Under the guidance of the relevant theories of public administration and drawing on the practical experience of tax service in advanced regions at home and abroad, this paper puts forward that the optimization of tax service in Dazhou state tax system should renew the ideology, strengthen the service consciousness, and strengthen the organization and leadership. To establish a working mechanism, enrich the content of tax service, innovate the means of tax service, simplify and standardize the tax process, reduce the tax payment cost, strengthen the standardized construction of the tax service department, and improve the examination and supervision system and the incentive mechanism. In order to provide some reference for other cities to strengthen the construction of tax service.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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