乌兰察布市集宁区国税局优化纳税服务研究

发布时间：2018-04-22 19:56

本文选题：集宁区国税局 + 纳税服务　；参考：《内蒙古大学》2017年硕士论文

【摘要】：党的十八届三中全会对深化财税体制改革做了重大战略部署,并对深化税收制度改革提出总体要求。2014年6月30日财政部提交的《深化财税体制改革总体方案》审议通过,《方案》为新一轮的财税体制改革提供了顶层设计,明确了税制改革的思路。2015年12月24日中共中央办公厅、国务院办公厅出台《深化国税、地税征管体制改革方案》,为征管体制改革制定了明确的目标,将创新纳税服务机制作为征管体制改革的主要任务之一。税制以及征管体制的改革进入深化阶段。纳税服务作为税收征管工作的重要内容,税制和征管体制的改革必然要求纳税服务的理念、方式和手段等都应随着改革的深入而变化。税务部门是一个垂直管理部门,基层税务机关直接面对纳税人提供纳税服务.本文研究基层税务机关乌兰察布市集宁区国税局优化纳税服务的工作,近几年集宁区国税局紧跟国家税收现代化的步伐,根据上级机关的相关工作要求,对纳税有关的服务进行了很多方面的优化,并且在相关的纳税服务举措出台后,收到了不错的成效。但是,这其中存在的一些问题仍然不可忽视,从实际纳税服务工作开展情况来看,仍然有纳税人权利保护不充分、纳税人办税不够便利的问题,征纳双方沟通不畅的问题也日益凸显。本文梳理乌兰察布市集宁区国税局在优化纳税服务工作方面的举措和取得的成效,从中发现问题、归纳总结问题并且分析成因,针对问题提出树立正确的服务理念、优化服务资源、优化服务内容、健全绩效考核机制、拓展社会化服务、加强国地税合作六个方面的进一步优化对策。
[Abstract]:The third Plenary session of the 18th CPC Central Committee made a major strategic plan for deepening the reform of the fiscal and taxation system. The Ministry of Finance submitted to the Ministry of Finance on June 30, 2014, the "General Program for deepening the Fiscal and tax system", which was deliberated and approved, provided a top-level design for the new round of fiscal and tax system reform. On December 24, 2015, the General Office of the CPC Central Committee and the General Office of the State Council issued the "Plan for deepening the Reform of the State tax and Local tax Collection and Management system," which set clear goals for the reform of the tax collection and management system. The innovation of tax service mechanism as the main reform of the tax collection and management system Ren Wuzhi. The reform of the tax system and the system of collection and management has entered the deepening stage. Tax service as an important part of tax collection and management, the reform of tax system and tax collection system must require the concept, method and means of tax service to change with the deepening of the reform. Tax department is a vertical management department, tax authorities directly facing taxpayers to provide tax services. This paper studies the work of optimizing tax service by the State Taxation Bureau of the Jining District of Wulanchabu. In recent years, the Internal Revenue Bureau of the Jining District has followed the pace of the modernization of the state tax revenue, according to the relevant work requirements of the higher authorities. Tax-related services have been optimized in many aspects, and after the introduction of relevant tax services, good results have been achieved. However, some of these problems still cannot be ignored. Judging from the actual tax service work, there are still problems of inadequate protection of taxpayers' rights and inadequate facilities for taxpayers to handle taxes. The problem of poor communication between the two sides is also increasingly prominent. This paper combs the measures and achievements of the State Taxation Bureau of Jining District of Wulanchabu in optimizing the tax service, finds out the problems, sums up the problems and analyzes the causes, and puts forward a correct service concept for the problems. Optimizing service resources, optimizing service content, perfecting performance appraisal mechanism, expanding socialized service and strengthening cooperation of national and local tax.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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