哈尔滨市纳税服务优化研究

发布时间：2018-03-18 19:55

本文选题：纳税服务　切入点：优化研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：纳税服务作为税收征管工作的重要组成部分,现已成为世界现代税收管理的发展趋势。经济快速发展和征纳税关系日益复杂的现状,对哈尔滨市纳税服务工作提出了更高的要求。哈尔滨市纳税服务的优化研究,对深化本市税务部门的服务理念、提高纳税服务工作效率,完善纳税服务评价体系和网络服务平台建设等方面有参考意义。在哈尔滨市纳税服务现状方面,论文界定了纳税服务概念,包括性质、原则和主要内容,以税收遵从理论、新公共管理理论和公共财政理论为理论基础,运用查找文献、比较分析、调查问卷等研究方法分析了哈尔滨市纳税服务平台建设和制度建设的现状,指出哈尔滨市纳税服务工作存在着涉税人员对纳税服务的理解不深入、相关法律保障不力、服务信息化程度不高、社会化程度偏低、评价机制欠缺、国际纳税服务水平较低、税收数据重视不够等问题。运用“SWOT”分析方法总结哈尔滨市的客观环境优势和劣势、通过建立较为完整的纳税服务评价体系和实地问卷调查,归纳出哈尔滨纳税服务面临的机遇和挑战、降低征纳税成本的主要方向和提升办税厅服务水平的工作重点。在借鉴美、加、澳、新等国家多年发展成就的基础上,结合国内北京、济南、沈阳、广东等地的先进经验,论文认为哈尔滨市纳税服务工作可以在纳税服务制度化、信息化、社会化、信息公开化、调查体系化、宣传多样化等方面借鉴经验,提出了深化纳税服务理念、优化纳税服务工作、完善服务规范监督、加强税收宣传辅导、发挥城市环境优势等优化对策,促进哈尔滨市纳税服务水平的全面提升。
[Abstract]:As an important part of tax collection and management, tax service has become the development trend of modern tax administration in the world. The research on the optimization of the tax service in Harbin will deepen the service concept of the tax department in Harbin and improve the efficiency of the tax service. Improving the tax service evaluation system and network service platform construction has reference significance. In the present situation of tax service in Harbin, the paper defines the concept of tax service, including its nature, principle and main content. Based on the theory of tax compliance, new public management theory and public finance theory, the paper applies the search literature. Comparative analysis, questionnaire and other research methods have analyzed the present situation of tax service platform construction and system construction in Harbin, and pointed out that tax service workers in Harbin do not have a deep understanding of tax service. The relevant legal protection is weak, the level of service informatization is not high, the degree of socialization is on the low side, the evaluation mechanism is lacking, the level of international tax service is low, This paper summarizes the advantages and disadvantages of Harbin's objective environment by using the method of "SWOT" analysis, and establishes a relatively complete tax service evaluation system and a questionnaire survey on the spot. The paper summarizes the opportunities and challenges of tax service in Harbin, the main direction of reducing the cost of tax collection and the key points of improving the service level of tax office. On the basis of the development achievements of the United States, Canada, Australia, New Zealand and other countries, combined with the advanced experience of Beijing, Jinan, Shenyang, Guangdong and so on, the paper holds that the tax service work in Harbin can be institutionalized and informationalized in tax service. Socialization, publicity of information, systematization of investigation, diversification of propaganda, and so on, are used for reference, and some suggestions are put forward to deepen the concept of tax service, optimize the work of tax service, perfect the supervision of service standardization, and strengthen tax propaganda and guidance. Give play to the city's environmental advantages and other optimization measures to promote the overall level of tax service in Harbin.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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