常州地税纳税服务存在的问题与对策研究

发布时间：2018-04-30 22:10

本文选题：常州地税 + 纳税服务　；参考：《大连海事大学》2017年硕士论文

【摘要】：税收取之于民,用之于民。常州作为一座国家历史文化名城、国家生态森林城市,地方税收是其经济转型升级,加快供给侧结构性改革的坚强后盾。而常州地税部门如何更好地为纳税人服务,提升纳税人满意度,让纳税人自主纳税、满意纳税、诚信纳税需要采取进一步有效的举措。近年来,虽然常州地税在应对纳税服务上取得了一些成绩,但仍存在一些不足。本文在充分借鉴国内外其它地区税务部门应对纳税服务特色举措的基础上,总结出应对常州地税纳税服务的对策,以打好“十三五”这场攻坚战。本文一共分为五章,第一章阐述了本文的研究背景和研究意义,对国内外有关于纳税服务的文献进行综述,并对研究内容和研究方法进行界定和明确;第二章详细阐述了纳税服务的相关概念和理论基础,主要运用了新公共管理理论、服务型政府理论及税收遵从理论;第三章对常州地税当前在纳税服务上取得的一些成绩进行了描述,对纳税服务存在的问题进行了阐述,对其产生的原因进行了进一步剖析;第四章介绍了国内外其它国家、地区应对纳税服务的特色举措,即整合优化实体办税场所、完善升级电话服务、提升税务网站的建设等;第五章以上述四个章节为基础,从不同视角凝炼和总结常州地税进一步加强纳税服务的六大对策,即深入推进征管体制改革、构建和谐税收环境、全面提升纳税服务能力、加快完善“互联网+税务”创新渠道、加深利用大数据管理分析、深度激发纳服团队内生动力。
[Abstract]:Tax revenue is taken by the people and used by the people. Changzhou as a national historical and cultural city, the national ecological forest city, local tax is its economic transformation and upgrading, accelerating supply-side structural reform strong backing. However, how to better serve the taxpayers, improve the satisfaction of the taxpayers, let the taxpayers pay their own taxes, be satisfied with paying taxes, and pay taxes in good faith needs to take further effective measures. In recent years, although Changzhou Land tax has made some achievements in tax service, there are still some shortcomings. On the basis of drawing lessons from the special measures of tax service in other regions at home and abroad, this paper sums up the countermeasures to the tax service of Changzhou local tax, so as to make a success of the "13th Five-Year Plan". This paper is divided into five chapters. The first chapter describes the research background and significance of this paper, the domestic and foreign literature on tax services are summarized, and the research content and research methods are defined and defined. The second chapter elaborates the related concepts and theoretical basis of tax service, mainly using the new public management theory, service-oriented government theory and tax compliance theory; The third chapter describes some achievements of Changzhou local tax service, expounds the problems existing in the tax service, and analyzes the reasons for the problems. Chapter four introduces other countries at home and abroad. The characteristic measures of the regional tax service are to integrate and optimize the entity tax place, to improve the telephone service, to promote the construction of the tax website, etc. The fifth chapter is based on the above four chapters. From different angles of view condensing and summing up the six countermeasures to further strengthen the tax service of Changzhou local tax, that is, to promote the reform of tax collection and management system, to build a harmonious tax environment, and to improve the ability of tax service in an all-round way. Speed up the improvement of the "Internet tax" innovation channels, deepen the use of big data management analysis, deeply stimulate the endogenous motivation of the service team.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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