纳税服务现状与优化机制研究

发布时间：2018-03-05 16:07

本文选题：纳税服务　切入点：现状　出处：《重庆大学》2014年硕士论文　论文类型：学位论文

【摘要】：税务部门作为公共服务的重要组成部分之一，涉及我国经济建设和人民生活的方方面面。近年来，在提倡服务型政府的大环境下，纳税服务在现代税收理论的支持下，取得了一定的成效。为纳税人服务是税务部门的重要职责，优化纳税服务是税务部门的重要任务之一。只有不断更新纳税服务理念，丰富纳税服务方式，提高纳税服务水平才能为纳税人提供良好的纳税服务环境，从而构建和谐的征纳关系，从而提高纳税人的税收遵从度，，降低税收成本，提高税收效率。本文在研究中采取理论分析与实证分析相结合的方法，从基层税务部门的角度理清了纳税服务的发展历程和理论基础，对我国的纳税服务现状进行了评析，重点分析了我国纳税服务存在的问题。认为目前我国纳税服务意识仍需加强，纳税服务体系尚不健全，服务举措定位存在偏差，控制风险与提高服务效率有机结合不够，办税人员素质有待提高，纳税服务制度体系化建设有待完善。本文以重庆市国家税务局Z分局的纳税服务工作为例进行了实证分析，并分析了纳税服务中纳税人最关心的几个问题的满意情况。最后，本文着重以纳税服务满意度调查情况为基础，提出了笔者认为建立纳税服务优化机制的几点思路：一是树立科学化纳税服务理念，二是健全规范化纳税服务制度，三是丰富信息化纳税服务平台，四是完善程序化纳税服务体系，五是全面提高税务干部素质，六是加强多元化纳税服务监督，七是构建和谐的纳税服务环境。笔者认为，优化纳税服务仍然是今后几年税务工作的重中之重，必须不断寻求纳税服务的优化方式，以多种载体丰富纳税服务的内涵，从而达到提高税收效率，和谐征纳关系的目的。
[Abstract]:As one of the important parts of public service, tax department involves all aspects of economic construction and people's life in our country. In recent years, under the environment of advocating service-oriented government, tax service is supported by modern tax theory. Has achieved certain results. Serving taxpayers is an important duty of tax departments, and optimizing tax services is an important part of Ren Wuzhi. Only by constantly updating the concept of tax service and enriching the ways of tax service, Only by improving the level of tax payment service can we provide a good tax service environment for taxpayers, thus construct a harmonious relationship between tax collection and payment, thus improve the tax compliance degree of taxpayers, reduce the tax cost, and improve the efficiency of tax collection. In this paper, by combining theoretical analysis with empirical analysis, this paper clarifies the development and theoretical basis of tax service from the perspective of grass-roots tax departments, and evaluates the present situation of tax service in China. The problems of tax service in our country are analyzed emphatically. It is concluded that the consciousness of tax service in our country still needs to be strengthened, the tax service system is not perfect, the orientation of service measures is wrong, and the combination of controlling risk and improving service efficiency is not enough. The quality of tax personnel needs to be improved, and the systematization of tax service system needs to be improved. This paper takes the tax service work of branch Z of Chongqing State Taxation Bureau as an example to carry out an empirical analysis. Finally, based on the investigation of tax service satisfaction, the paper analyzes the satisfaction of several issues that taxpayers are most concerned about. The author puts forward several ideas for establishing the tax service optimization mechanism: first, to establish the scientific tax service concept; second, to perfect the standardized tax service system; third, to enrich the information tax service platform. The fourth is to perfect the procedure tax service system, the fifth is to improve the quality of tax cadres in an all-round way, the sixth is to strengthen the supervision of diversified tax service, and the seventh is to build a harmonious tax service environment. In my opinion, the optimization of tax service is still the top priority of tax work in the next few years. We must constantly seek the optimization method of tax service, enrich the connotation of tax service with various carriers, so as to improve the tax revenue efficiency. The purpose of harmonious relationship between levy and payment.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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