黑龙江省地税系统纳税服务存在问题及解决对策研究

发布时间：2018-04-03 15:04

本文选题：纳税服务　切入点：纳税人　出处：《哈尔滨工业大学》2014年硕士论文

【摘要】：纳税服务是现代税收征管工作的重要组成部分，如今已经成为全世界税收管理的发展趋势。它标志着一个国家税收征管水平的高低，对于加强征纳双方的沟通，提高纳税人税收遵从度、降低税收成本方面有着非常重大的意义。近年来，黑龙江省地税系统采取了形式多样的措施和手段，，全力提升纳税服务的质量，提高办税效率，取得了不错的成绩，纳税人的满意率逐渐上升。但同时也应该注意到，黑龙江省地税系统仍然存在着诸多的问题。因此，黑龙江省地税系统还有待于在总结问题的基础之上，借鉴国内外的先进经验，努力构建一个更加完善的纳税服务体系。本文以纳税服务的概念为切入点，运用公共财政理论、新公共管理理论和新公共服务理论、税收遵从理论，结合黑龙江省地税系统工作的实际，利用实证分析、比较分析、问卷调查分析、定性定量分析等研究方法，从多角度对黑龙江省地税系统纳税服务现状和存在的问题进行了细致的剖析，具体包括纳税服务理念、纳税服务制度、纳税宣传、纳税咨询、办税服务厅建设等方面。同时在借鉴北京市、广东省、南京市、香港特别行政区以及美国、英国、澳大利亚、韩国等国内外纳税服务先进经验的基础上，结合本人自身的学习和工作实践，对各种问题提出了针对性的建议和措施，包括更新纳税服务理念、完善纳税服务制度、注重纳税宣传实效、提倡多元化征收方式、税务信息共享等。
[Abstract]:Tax service is an important part of modern tax collection and management, and it has become the development trend of tax administration all over the world.It marks the level of a country's tax collection and management, and has great significance in strengthening the communication between the two sides, improving the tax compliance of taxpayers, and reducing the tax cost.In recent years, the local tax system of Heilongjiang Province has adopted various measures and means to improve the quality of tax service and the efficiency of tax administration, and has achieved good results, and the satisfaction rate of taxpayers has gradually increased.However, it should also be noted that there are still many problems in the land tax system of Heilongjiang Province.Therefore, the land tax system of Heilongjiang Province needs to build a more perfect tax service system on the basis of summing up the problems and drawing on the advanced experience at home and abroad.This paper takes the concept of tax service as the breakthrough point, applies the public finance theory, the new public management theory and the new public service theory, the tax compliance theory, unifies the Heilongjiang Province local tax system work reality, uses the demonstration analysis, the comparative analysis.Through questionnaire survey, qualitative and quantitative analysis and other research methods, this paper makes a detailed analysis of the present situation and existing problems of tax service of local tax system in Heilongjiang Province from various angles, including the concept of tax service, tax service system, tax publicity, etc.Tax consultation, tax service office construction and so on.At the same time, on the basis of learning from the advanced experience of Beijing, Guangdong, Nanjing, Hong Kong Special Administrative region, the United States, the United Kingdom, Australia, South Korea, and other domestic and international tax service services, and on the basis of their own study and work practices,Some suggestions and measures are put forward, including renewing the concept of tax service, perfecting the tax service system, paying attention to the actual effect of tax publicity, advocating diversified ways of collection, sharing tax information, and so on.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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