黑龙江省国税系统纳税服务存在的问题及对策研究

发布时间：2018-03-19 13:02

本文选题：纳税服务　切入点：税务信息化　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：优质的纳税服务，是市场经济发展的内在需求，是建设服务型政府的客观要求，建设和谐征纳关系的时代要求，更是广大纳税人的迫切需求。为满足纳税人日益增长的服务需求和构建和谐社会以及建设服务型政府的要求，对于国税系统如何更好地履行工作职责及纳税人的服务需求，全省乃至全国国税系统为进一步做好纳税服务工作，确是需要亟待解决的问题。本文从纳税服务的理论入手，充分借鉴国内外纳税服务丰富经验，结合黑龙江省国税系统纳税工作实际，采用调查研究、归类分析等研究方法，从多角度对黑龙江省国税系统纳税服务现状与存在的问题进行了细致的剖析，具体包括税法宣传、税款征收、税源管理、税务稽查、税务信息化、纳税服务社会化、税务人员教育、纳税服务绩效考评体系和激励约束机制等方面。同时在借鉴北京、大连、香港以及美国、英国等国内外纳税服务先进实践经验的基础上，结合作者自身的学习和实践，，对各问题提出针对性的建议和措施，其中包括税法宣传要注重实效、税款征收方式要多元化、税务稽查工作要提高服务性、税务信息要共享化、税务代理要社会化以及建立科学的纳税服务绩效考评体系等。
[Abstract]:The high quality tax service is the internal demand of the development of the market economy, the objective requirement of the construction of the service-oriented government, and the requirement of the times of building a harmonious relationship between levy and payment. In order to meet the increasing service demand of taxpayers, to build a harmonious society and to build a service-oriented government, how to better perform the duty of the national tax system and the service needs of taxpayers, The whole province and even the whole country tax system in order to further do the tax service work, is really need to be solved urgently. This paper starts with the theory of tax service, fully draws lessons from the rich experience of domestic and foreign tax service, combines with the reality of taxation work in Heilongjiang Province, adopts investigation and research, classifies and analyzes, etc. This paper makes a detailed analysis of the current situation and existing problems of the tax service of the state tax system in Heilongjiang Province from various angles, including tax law propaganda, tax collection, tax source management, tax audit, tax information, and the socialization of tax service. Tax personnel education, tax service performance appraisal system, incentive and restraint mechanism, etc. Meanwhile, on the basis of drawing lessons from Beijing, Dalian, Hong Kong, the United States and the United Kingdom and other advanced practical experience of tax service at home and abroad, In combination with the author's own study and practice, the author puts forward some suggestions and measures on various issues, including the promotion of tax laws, the need to pay attention to actual results, the diversification of tax collection methods, the improvement of service and the sharing of tax information, Tax agency should be socialized and establish scientific tax service performance evaluation system.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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