广西宁明国税纳税服务平台优化研究

发布时间：2018-02-25 15:25

本文关键词： 宁明县国税纳税服务平台优化　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：《党的十八大报告》科学分析了我国目前面临的新形势,提出了当代中国的两大战略目标：全面建成小康社会、全面深化改革开放；并提出要加快完善社会主义市场经济体制和加快转变经济发展方式。随着经济的向前发展、生活水平的不断提高,广大纳税人也对税务机关提供合理、高效、便捷的纳税服务提出了新的期望。基层国税部门一方面面临着上级部门和地方政府的绩效考核,另一方面又担负着构建和谐征纳关系、服务广大纳税人的任务。国内外的实践也表明,拥有一个合理、高效、便捷的纳税服务平台,在有效的提高税收服务的质量的同时也会促进增加税收收入。本文希望通过研究宁明县国税局在现有纳税服务平台上为纳税人提供的纳税服务,对会计人员储备比较薄弱的经济落后地区、边远山区等纳税服务成本较高地区的中小企业,就应该如何合理进行纳税服务资源的投放,促进纳税服务水平的提升,并将服务中遇到问题的反馈、群众的呼声等方面收集整理,以此作为政府导向,运用新公共管理理论,提出促进政府治理的深化和完善的建议。也希望结合笔者自身的基层工作经验,对基层国税部门纳税服务工作中存在的问题、成因进行剖析,提出发展和完善纳税服务的设想和建议,为完善和优化纳税服务体系的发展提供参考的样本。论文分为五个部分：第一部分,绪论。主要阐述选题的经济发展、国家政策变革、地方环境的背景,说明为什么要研究基层国税纳税服务体系需要优化和完善的原因。提出该课题的具体目标、研究方法、研究框架及创新点。介绍国内外纳税服务理论基础和国内外实践经验启示及各国的实践和发展模式。第二部分,阐述我国国税税收征收管理理论的征收原则、构成的要素。概述宁明县的自然环境条件、经济与社会发展情况,分析宁明县的经济发展状况、现有的行业分布情况、税收管理中存在问题及滞后原因,归纳总结以宁明县为代表的少数民族边远地区税收管理体系的特点。第三部分,结合实际情况,对宁明县国税纳税服务平台的构成要素进行分析,找出现有纳税服务平台的优缺点,提出存在问题。第四部分,从理论和实践角度提出宁明县国税纳税服务平台优化的发展对策。第五部分,结论与建议。总结课题研究最终解决的问题和得出的结论,以及有待进一步研究问题的建议。
[Abstract]:The report of the 18 Congress of the Party scientifically analyzes the new situation that our country is facing at present, and puts forward two strategic goals of contemporary China: to build a well-off society in an all-round way and to deepen the reform and opening up in an all-round way; With the development of the economy and the continuous improvement of living standards, the vast number of taxpayers also provide reasonable and efficient tax authorities. The convenient tax service puts forward new expectations. On the one hand, the grass-roots state tax departments are faced with the performance appraisal of higher authorities and local governments, on the other hand, they are charged with building a harmonious relationship between collection and payment. Domestic and foreign practice also shows that there is a reasonable, efficient and convenient tax service platform. While effectively improving the quality of tax service, it will also promote the increase of tax revenue. This paper hopes to study the tax service provided by the National Revenue Bureau of Ningming County to taxpayers on the existing tax service platform. For small and medium-sized enterprises in economically backward areas with weak accounting personnel reserves and in areas with high tax service costs, such as remote mountain areas, how to reasonably invest tax service resources and promote the improvement of tax service level, And collect and sort out the feedback of problems encountered in the service, the voice of the masses and so on, so as to use the new public management theory as the guidance of the government. Some suggestions are put forward to promote the deepening and perfection of government governance. I also hope to analyze the problems and causes in the tax service work of the grass-roots state tax departments in the light of the author's own work experience at the grass-roots level. The paper is divided into five parts: the first part, the introduction. The background of the local environment and the reasons why we should study the basic level tax service system of state tax should be optimized and perfected. The specific objectives and research methods of this subject are put forward. This paper introduces the theoretical basis of tax service at home and abroad, the enlightenment of domestic and foreign practical experience, and the practice and development model of various countries. The second part expounds the collection principles of tax collection and management theory in China. This paper summarizes the natural environment conditions, economic and social development of Ningming County, analyzes the economic development of Ningming County, the distribution of existing industries, the existing problems in tax administration and the reasons for its lagging behind. The characteristics of tax administration system in remote minority areas represented by Ningming County are summarized. The third part, combined with the actual situation, analyzes the constituent elements of the tax service platform of Ningming County. To find out the advantages and disadvantages of the tax service platform, to put forward the existing problems. Part 4th, from the theoretical and practical point of view, put forward the Ningming County tax service platform optimization development countermeasures. 5th part, Conclusions and suggestions. Summarize the problems and conclusions of the final research, as well as the suggestions for further study.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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