基于群众观视角税务机关纳税服务问题研究

发布时间：2018-03-07 03:21

本文选题：群众观　切入点：纳税服务　出处：《山西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：在政府职能逐渐向服务型转变的社会大背景下,纳税服务是税务机关的基本工作内容之一,提高纳税服务质量对于提高社会大众的纳税满意度和税法遵从度、保障税收收入的持续增长和税收职能的充分发挥具有重要意义。马克思主义群众观是马克思关于群众问题的根本观点和根本看法,是马克思主义唯物史观的核心和灵魂,马克思主义群众观在中国本土化,为其丰富和发展提供了实践基础。研究二者之间的关系,就是要通过马克思主义群众观思想及其中国化思想对纳税服务工作进行指导,切实解决在当前纳税服务工作中,如何提升纳税服务水平的问题。本文在已有研究的基础上,从群众观视角对纳税服务问题进行分析。首先,介绍了中国传统文化中的群众观思想、马克思主义中的群众观及中国化的群众观,并且介绍了税收遵从理论,进而从理论和实践两方面解释了群众观思想对纳税服务的影响机制。第二,本文结合现实情况,阐述了当前纳税服务中的现状及说明当前纳税服务中存在纳税服务意识淡薄、纳税服务流于形式、纳税服务能力不足、纳税服务激励机制不科学、纳税服务管理机制不健全及纳税服务考核机制不健全等问题。第三,在前文内容的基础之上根据群众观理论分别从纳税服务的服务理念、纳税服务人员素质、纳税服务制度及纳税服务技术四方面对造成纳税服务中问题的原因进行解释。最后,从群众观视角提出了提升纳税服务水平的路径,分别通过提升纳税服务理念、提高纳税服务人员素质、完善纳税服务制度及提高纳税服务技术进行了解释。
[Abstract]:Tax service is one of the basic work contents of tax authorities under the background of government function gradually changing to service-oriented society. Improving the quality of tax service can improve the satisfaction degree of tax payment and the degree of compliance of tax law. It is of great significance to ensure the sustained growth of tax revenue and the full play of tax functions. Marxist mass view is Marx's fundamental view and fundamental view on mass issues, and it is the core and soul of Marxist historical materialism. The localization of the Marxist view of the masses in China provides a practical basis for its enrichment and development. To study the relationship between the two is to guide the work of tax service through the thought of Marxist mass view and its Sinicization. In the current tax service work, how to improve the level of tax service. Based on the existing research, this paper analyzes the tax service from the perspective of the masses. First of all, This paper introduces the mass view in Chinese traditional culture, the mass view in Marxism and the mass view in China, and introduces the tax compliance theory. Then it explains the influence mechanism of the mass view thought on the tax service from two aspects of theory and practice. Secondly, combined with the reality, this paper expounds the current situation of the tax service and shows that there is a weak consciousness of the tax service in the current tax service. The tax service is a mere formality, the ability of tax service is insufficient, the incentive mechanism of tax service is not scientific, the management mechanism of tax service is not perfect, and the assessment mechanism of tax service is not perfect. Third, On the basis of the above contents, this paper explains the causes of the problems in the tax service from four aspects: the service concept of tax service, the quality of the tax service personnel, the tax service system and the tax service technology according to the mass view theory. This paper puts forward the ways to improve the level of tax service from the view of the masses, and explains it by improving the concept of tax service, improving the quality of tax service personnel, perfecting the system of tax service and improving the technology of tax service.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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