基于纳税人需求的基层纳税服务优化研究

发布时间：2018-05-06 05:24

本文选题：基层税务部门 + 纳税服务　；参考：《山西师范大学》2017年硕士论文

【摘要】：税收是一个国家财政收入的最重要的组成部分,是国家财政收入的主要来源。如何提高税收效率,降低纳税成本,是学者们对于税务问题的研究重点。在新公共管理理论盛行的背景下,纳税服务这一观点由国外传入了我国。国家税务总局也出台了许多相关的法规政策,规范税务部门的纳税服务工作。但纳税服务工作的效果如何,尤其是在纳税服务第一线的基层部门工作的开展情况,很少有学者进行系统化的研究。本文以县一级税务局为研究对象,基于纳税人需求与纳税服务存在问题,采用文献研究法、问卷调研法和统计分析法对山西省曲沃县地方税务局纳税服务优化策略进行研究。研究发现:纳税人主要是对纳税服务的速度和效率、办税方式的多样化、税法宣传和落实优惠政策方面、信息化办税以及纳税服务个性化这几方面的需求有所增强;而在基层纳税服务实践当中,存在服务流程运转不畅、服务以浅层次为主、税法政策宣传不到位、信息化建设有待加强和服务人员素质等几个方面的问题。通过借鉴国外先进纳税服务的经验,提出了可使用服务流程再造、确定落实内容、加强宣传辅导、加快信息化建设以及多样化培训等纳税服务优化策略提升纳税服务效率,真正做到“始于纳税人需求,终于纳税人满意,促进纳税人遵从”。
[Abstract]:Tax is the most important part of a country's financial revenue and the main source of national revenue. How to improve tax efficiency and reduce tax cost is the focus of scholars. Under the background of the prevalence of new public management theory, the view of tax service was introduced into our country from abroad. The State Administration of Taxation has also issued a number of related laws and regulations to regulate tax services. However, few scholars systematically study the effect of tax service, especially the development of grass-roots departments in the front line of tax service. Based on the problems of taxpayers' demand and tax service, this paper studies the optimization strategy of tax service of local tax bureau in Quwu County, Shanxi Province by means of literature research, questionnaire investigation and statistical analysis. It is found that the demand of taxpayers mainly for the speed and efficiency of tax service, the diversification of tax ways, the promotion of tax law and the implementation of preferential policies, the informationization of tax and the individuation of tax service have been strengthened. However, in the practice of tax service at the grass-roots level, there are some problems, such as the operation of service flow is not smooth, the service is mainly of shallow level, the propaganda of tax law and policy is not in place, the information construction needs to be strengthened and the quality of service personnel is needed to be strengthened, and so on. Based on the experience of advanced tax service in foreign countries, the paper puts forward that the reengineering of service flow can be used, the content should be determined, the propaganda and guidance should be strengthened, and the tax service optimization strategies, such as information construction and diversified training, should be accelerated to improve the efficiency of tax service. The real achievement "starts with the taxpayer's demand, finally the taxpayer satisfies, promotes the taxpayer to comply".
【学位授予单位】：山西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

【参考文献】