基于纳税人权益保护的纳税服务研究

发布时间：2018-05-19 18:42

本文选题：纳税人 + 权益保护　；参考：《厦门大学》2014年硕士论文

【摘要】：近年来,随着服务型政府建设的快速发展,以及纳税人法制观念的日益增强,对纳税人权益的保护成为纳税服务的重要职能之一,越来越受到重视。当前,税收管理更注重强调纳税人的义务,对纳税人权益的保护往往被忽视,多数纳税人甚至不清楚自己具有什么样的权益,权益保护也就无从谈起。纳税人权益保护与纳税服务相辅相成,不可分割,从目的上看,纳税服务是为了更好地保护纳税人的合法权益。只有维护好纳税人的合法权益,纳税人才能更好地履行纳税义务。同时,纳税服务也是保护纳税人权益的有效途径,以保护纳税人权益为根本导向,及时收集反馈纳税人的需求,有针对性地优化服务,将有利于形成税收征纳双方和谐的双赢局面。本文旨在从纳税人权益保护的视角审视当前我国的纳税服务工作,在借鉴发达国家先进理论和实践经验的基础上,结合我国国情,提出应从健全法律体系,推进法制化进程；更新服务理念,营造征纳双方平等氛围；加强权力制约,提高服务能力；强化便民措施,建设信息化服务平台；实行流程再造,节约纳税人办税成本；以及完善考评机制,提升服务质量等方面建立健全纳税服务体系,进而保障纳税人的合法权益。
[Abstract]:In recent years, with the rapid development of service-oriented government construction and the increasing legal concept of taxpayers, the protection of taxpayers' rights and interests has become one of the important functions of tax service, and has been paid more and more attention. At present, the tax administration pays more attention to the taxpayer's duty, the protection of the taxpayer's rights and interests is often ignored, most taxpayers do not even know what kind of rights and interests they have, the protection of the rights and interests can not be discussed. The protection of taxpayer's rights and interests and the tax service complement each other and cannot be separated. From the point of view of purpose, the purpose of tax service is to better protect the legitimate rights and interests of taxpayers. Only by safeguarding the legitimate rights and interests of taxpayers can taxpayers better fulfill their tax obligations. At the same time, tax service is also an effective way to protect the rights and interests of taxpayers. It takes the protection of taxpayers' rights and interests as the fundamental direction, collects feedback on taxpayers' needs in time, and optimizes services in a targeted manner. Will be conducive to the formation of tax collection and payment of a harmonious win-win situation. The purpose of this paper is to examine the current tax service work in China from the perspective of the protection of taxpayers' rights and interests. On the basis of drawing lessons from the advanced theories and practical experiences of developed countries and combining the national conditions of our country, this paper puts forward that we should improve the legal system and promote the process of legalization. Renew the service idea, create the equal atmosphere between the two sides; strengthen the power restriction, improve the service ability; strengthen the measures to facilitate the people, build the information service platform; implement the process reengineering, save the tax cost of the taxpayer; and perfect the appraisal mechanism, Improve the quality of services and establish a sound tax service system to protect the legitimate rights and interests of taxpayers.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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