呼和浩特市地税二分局纳税服务的改进和优化研究

发布时间：2018-03-07 16:44

本文选题：呼和浩特市　切入点：地税二分局　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：纳税服务的概念最早由美国提出,到我国首次提出纳税服务的概念,已经是20世纪90年代了。我国对于纳税服务的研究起步虽晚,但随着社会的进步和发展,政府部门、社会团体、纳税人等都意识到纳税服务在现代税收征收管理中的重要作用。因此,在这样的需求和需要下,研究优化地税部门的纳税服务,具有很重要的现实意义。本论文通过文献研究法、实证分析法和对比分析法,在引言部分说明了课题研究的背景和意义、国内外对于此课题的研究现状、本文的研究内容以及所采用的研究方法、研究的创新点和不足之处。接下来通过阅读专家学者们关于此课题的研究文献,归纳总结纳税服务的定义界定、特点和相关联的理论。第二章、第三章通过对呼市地税二分局当前纳税服务工作的调查研究,分析值得借鉴的成效亮点以及存在的问题。第四章、第五章通过对比美国、澳大利亚、武汉市在纳税服务工作方面的经验,根据地税二分局实际存在的问题,提出具体优化措施。论文的目的是从公共管理的角度出发,了解学习国内外一些先进国家和地区如何开展纳税服务工作并取得了怎样的结果,结合本人在基层税务部门所了解到的实际工作情况,提出有助于加强呼市地税二分局纳税服务的对策,希望能够为呼市地区乃至其他地区做好纳税服务工作提供一定的参考。
[Abstract]:The concept of tax service was first put forward by the United States, and the concept of tax service was first put forward in our country on 1990s. Although the study of tax service in China started late, with the progress and development of society, government departments, Social organizations, taxpayers and so on are aware of the important role of tax service in modern tax collection and management. Therefore, it is of great practical significance to study and optimize the tax service of local tax departments under such needs. Through literature research, empirical analysis and comparative analysis, this paper explains the background and significance of the research, the status quo of the research at home and abroad, the research content and the research methods used in this paper. By reading the research literature of experts and scholars on this subject, the definition, characteristics and related theories of tax service are summarized and summarized. The third chapter through the investigation and research on the current tax service work of the second Branch of Huzhou Local tax Bureau, analyzes the achievements, bright spots and existing problems that should be used for reference. Chapter 4th, Chapter 5th compares the United States, Australia, Australia, the United States, Australia, the United States and Australia. Based on the experience of tax service in Wuhan City, this paper puts forward the concrete optimization measures according to the problems existing in the second Branch of Local tax. The purpose of this paper is to learn from the perspective of public administration, how to develop tax service in some advanced countries and regions at home and abroad, and what kind of results have been obtained. This paper puts forward some countermeasures to strengthen the tax service of the second Branch Bureau of Local Taxation in Huhu City, hoping to provide some reference for the tax service work in the region and even in other areas of the city.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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