基于县级国税局纳税服务的信息化研究

发布时间：2018-04-25 11:55

本文选题：基层国税局 + 信息化建设　；参考：《湖北工业大学》2017年硕士论文

【摘要】：本文研究的目的体现在以下几个方面:当前随着信息技术的迅速发展,在税收信息化的条件下,纳税服务的发展越来越成为人们社会的热点关注问题。纳税作为每个公民应尽的义务,纳税机关应当切实履行自己的职责,帮助纳税人依法纳税,并且应当从以人为本的角度出发,采取措施来保障纳税人的合法权益,提升其在纳税过程中的满意度。纳税信息化的根本目的是不断提高税收征管过程的信息化程度,充分发挥信息和技术在纳税行业的积极作用,提高办税效率,进一步提升纳税人对于服务的满意度,以及提高纳税服务水平。大力推进税收征管信息化建设对于纳税服务起着促进持续、健康、快速发展意义重大。本文综合运用文献分析法、比较分析法、案例分析法以及演绎归纳法等方法,以县级国税局为例分析信息化背景下纳税服务问题,就现如今纳税信息化实现过程中的现状进行了阐述,在此基础上分析了当前所存在的问题,并提出了自己的建议以期能为完善配套机制和制度贡献力量。笔者基于前人的研究就纳税信息化进行了讨论,并从理念以及融合方式这两个方面进行了创新。拿理念来说,本文认为信息技术只是实现纳税信息化的基础,而最重要的则是应当构建一个完善的纳税体系,而前人的观点进行了否定,否定了只要信息技术跟上,纳税信息化就不远了的错误思想。拿融合方式来说,笔者以信息化与纳税服务融合为起点,就如何建设纳税体系提出了观点。本文具有较强的理论与现实意义,一方面对现如今纳税信息化从理论方面进行了补充,此外,对于我国税务事业的长远发展也有着一定的作用;另一方面能够更好的指导A县国税局的纳税信息化的建设,对办税厅办税中的步骤进行简化,在保障办税工作正确进行的同时,增强了办税效率,而这对于其他县税务局的建设也有着一定的积极作用。但是本文的研究缺乏普遍性与客观性,因为笔者选取的是县级税务局,而在县级税务局上的研究成功并不一定适合于市级税务局、省级税务局,乃至于国家事务局,因此具有一定的局限性。这也是笔者下一步研究的方向。
[Abstract]:The purpose of this paper is reflected in the following aspects: with the rapid development of information technology, under the condition of tax information, the development of tax service has become a hot issue in the society. Tax payment is an obligation of every citizen. The tax paying organ should earnestly perform its duties and help taxpayers pay taxes according to law, and should take measures to protect the legitimate rights and interests of taxpayers from a people-oriented point of view. Improve their satisfaction in the tax process. The fundamental purpose of tax informatization is to continuously improve the informatization of tax collection and management process, give full play to the positive role of information and technology in the tax industry, improve tax efficiency, and further enhance the satisfaction of taxpayers for service. And raise the level of tax service. It is of great significance to promote the construction of tax collection and management information for the tax service to promote sustainable, healthy and rapid development. Based on the methods of literature analysis, comparative analysis, case analysis and deductive induction, this paper takes the county tax bureau as an example to analyze the problem of tax service under the information background. This paper expounds the present situation in the process of realizing the information of tax payment, analyzes the existing problems on this basis, and puts forward some suggestions in order to contribute to the perfection of the supporting mechanism and system. Based on the previous research, the author discusses tax informatization and innovates from two aspects: idea and fusion mode. Taking the idea as an example, this paper holds that information technology is only the basis of realizing tax information, and the most important thing is to construct a perfect tax payment system. However, the previous views are negated and negated as long as the information technology keeps up with it. Tax information is not far away from the wrong idea. Taking the fusion mode as an example, the author puts forward a viewpoint on how to build a tax payment system from the point of view of the integration of information and tax service. This paper has a strong theoretical and practical significance. On the one hand, it complements the current tax information from the theoretical aspect, in addition, it also plays a certain role in the long-term development of the tax industry in China. On the other hand, it can better guide the tax information construction of the A County State tax Bureau, simplify the steps in the tax administration, and at the same time, enhance the efficiency of tax administration while ensuring that the tax work is carried out correctly. And this also has certain positive effect to the construction of other county tax bureau. However, the research in this paper lacks universality and objectivity, because the author chooses the county tax bureau, and the success of the research on the county tax bureau is not necessarily suitable for the municipal tax bureau, provincial tax bureau, and even the state affairs bureau. Therefore, there are certain limitations. This is also the author's next research direction.
【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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