完善我国纳税服务体系研究

发布时间：2018-03-23 20:10

本文选题：纳税服务　切入点：纳税服务体系　出处：《吉林财经大学》2014年硕士论文

【摘要】：“纳税服务”这一概念自上世纪50年代美国提出以来在国际社会逐渐得到认可并积极推行。当前,西方发达国家都有着自己较为完善的纳税服务体系,既提高了全民主动的纳税意识,又促进了税收收入的稳定持续增长。相对来讲，我国的纳税服务起步较晚，1990年的全国税收征管工作会议上这一概念才被正式提出，在那之后才慢慢引起全社会的关注和重视。随着我国社会主义法制建设的推进以及政府职能的转变,纳税服务已然成为税务机关的一项重要工作，也是近几年来税收理论界和税收实务中研究的热点问题,是各国现代税收征收管理发展的新趋势。从我国的纳税服务现状来看,各级的税务机关已经对纳税服务进行了积极的探索和实践，成绩也较为突出。随着社会经济的不断发展，，政府职能的转变，纳税服务在服务思路、服务内容及服务水平上都要跟上时代的步伐，我国亟需完善和构建符合我国国情的纳税服务体系。本文在简要回顾我国纳税服务体系建设历程的基础上，运用新公共产品理论和税法遵从理论深入分析了我国纳税服务现状、存在的问题及成因，总结美、英、德等西方发达国家纳税服务体系建设的经验，阐明我国纳税服务体系建设的目标和原则，进而提出完善我国纳税服务体系的对策建议。
[Abstract]:The concept of "service tax" since the last century, the United States in 50s in the international community gradually recognized and actively promoted. At present, the western developed countries have their own relatively perfect tax service system, not only improves the active tax awareness, and promote the steady growth of tax revenue.
Relatively speaking, China's tax service started late in 1990, the national tax administration work conference this concept was formally presented after that gradually aroused the concern of the whole society and attention. Along with our country socialist legal system construction and promote the transformation of government functions, the tax service has become an important work of the tax authorities that is a hot issue in recent years, tax theory and tax practice research, is the new trend of development of the modern tax collection management. From the current situation of our tax services, tax authorities at all levels have been of taxservices active exploration and practice, results are also more prominent. With the continuous development of the social economy, the transformation of government functions, the tax service in the service concept, service content and service level should keep pace with the times, our country needs to improve and build our The tax service system of the national conditions.
Based on a brief review of the history of tax service system construction in our country, using the new theory of public goods and tax compliance theory to the analysis of the tax service status in our country, the existing problems and causes, to summarize, English, Germany and other western developed countries the tax service system construction experience, clarify the objectives and principles of tax service system in our country, and put forward some suggestions to improve the tax service system in China.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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