基于纳税人需求的纳税服务优化研究

发布时间：2018-01-18 00:03

本文关键词：基于纳税人需求的纳税服务优化研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：在当今建设服务型政府和国家税务总局“便民办税春风行动”的大环境下，，贯穿于税收工作各个环节中的纳税服务工作越发重要。优化纳税服务既是构建和谐社会、提供人性化公共服务的内在要求，又是完善税收管理、推动税收工作科学发展的必然趋势。随着纳税人纳税意识的增强，其要求接受纳税服务的层次也在提高，已不是简单的咨询、填报等，还提出了一些具有自身特点的纳税服务需求。本文从新公共管理运动、纳税遵从理论等视角对纳税服务及其优化进行梳理，分析了纳税人需求产生的原因和个体差异，对当前纳税服务的现状和存在的问题进行剖析，借鉴发达国家纳税服务的先进理念和实践经验，并通过问卷、走访等方式充分调查了不同纳税人的纳税服务需求。从纳税服务体系建设、个性化纳税服务上提出了基于纳税人需求的纳税服务优化对策，认为应当完善纳税服务制度建设，科学规划纳税服务平台结构和运行机制，推进国、地税联合服务模式，建立健全纳税服务绩效评价体系，推动纳税服务社会化建设，同时要深化重点税源企业、中小规模纳税人的纳税服务工作，提高自助纳税服务水平。实现提升纳税服务效能，提高纳税人税法遵从度和满意度，降低纳税成本，创建和谐的征纳关系。在研究方法上，本文主要采取了文献归纳总结法、对比分析法和数据分析法。
[Abstract]:In today's construction of service-oriented government and the State Administration of Taxation "easy to people run tax action" under the general environment. Optimization of tax service is not only the internal requirement of constructing a harmonious society and providing humanized public services, but also the improvement of tax management. The inevitable trend of promoting the scientific development of tax work. With the enhancement of taxpayers' tax consciousness, the level of tax service is also being raised. It is no longer a simple consultation, filing and so on. It also puts forward some tax service demand with its own characteristics. This paper combs the tax service and its optimization from the perspective of the new public management movement, tax compliance theory and so on. This paper analyzes the reasons and individual differences of taxpayers' demand, analyzes the current situation and existing problems of tax service, draws lessons from the advanced ideas and practical experience of tax service in developed countries, and passes the questionnaire. From the construction of tax service system and individualized tax service, the paper puts forward the optimization countermeasures of tax service based on taxpayers' demand. We should improve the construction of tax service system, scientifically plan the structure and operation mechanism of tax service platform, promote the joint service model of national and local taxes, and establish and improve the performance evaluation system of tax service. To promote the socialized construction of tax service, at the same time, we should deepen the tax service work of key tax source enterprises, small and medium scale taxpayers, improve the level of self-help tax service, and realize the improvement of tax service efficiency. To improve the degree of compliance and satisfaction of taxpayers, to reduce the cost of paying taxes, and to create a harmonious relationship between levy and payment. In the research methods, this paper mainly adopts the methods of literature summary, comparative analysis and data analysis.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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