重庆市国税系统优化纳税服务对策研究

发布时间：2018-05-31 22:40

本文选题：重庆 + 国税　；参考：《西南财经大学》2014年硕士论文

【摘要】：从上个世纪70年代开始,纳税服务逐渐开始成为各个已经建立现代市场经济的国家税务征管工作主要内容之一。以美国为代表的发达国家通过不断改革和优化,已经建立了比较成熟的纳税服务体系。我国从1990年开始对纳税服务进行探索至今,纳税服务在税收工作中地位显著提高。2011年,国税总局制定《“十二五”时期纳税服务工作发展规划》,提出要构建和谐的征纳关系和服务型的税务机关,全面推进现代纳税服务体系建设的目标。重庆市国税系统纳税服务工作经过多年的探索,在保护纳税人权益、办税服务厅建设、税收宣传、纳税服务监督评价和多样化服务等具体措施上有一定的突破,税收征管体制逐步由监督管理逐步向纳税服务方向转变,但通过纳税人满意度调查发现,税务机关仍然强调的只是税收的收入职能、调节职能和监督职能,对纳税服务工作缺乏认识和重视,存在服务意识淡薄、税收宣传效果不佳、办税流程复杂、纳税人权益保护措施不得力、信息化应用水平仍较低和纳税服务绩效评估体系还不完善等六方面的问题。本文作者结合对纳税服务概念和内容的研究,运用新公共服务理论、税收遵从理论、政府绩效评估理论,借鉴美国、德国、澳大利亚和日本开展纳税服务的先进做法,采用文献资料对比研究法、比较分析法和定性与定量分析法等分析方法,结合作者税务工作的实践经验,从纳税服务机制、信息化建设、社会组织合作、个性化纳税服务、经费保障和构建科学的纳税服务绩效评估体系六个方面提出优化重庆市国税系统纳税服务的对策。笔者认为提出的对策有一定的创新和较强的针对性,对重庆市国税系统优化纳税服务带具有借鉴意义,可以有效推动重庆市国税系统进一步从管理型机关向服务型机关转变,构建和谐的征纳关系,提高纳税人自愿遵从,提升国税机关和税务人员公众形象。本文共六章。分别为绪论、纳税服务的概念及理论基础、重庆市国税系统纳税服务的现状、重庆市国税系统纳税服务存在的问题、国外纳税服务做法和借鉴和优化重庆市国税系统纳税服务的对策。
[Abstract]:Since the 1970s, tax service has gradually become one of the main contents of tax collection and management in various countries that have established modern market economy. The developed countries represented by the United States have established a more mature tax service system through continuous reform and optimization. Since 1990, when China began to explore the tax service, the status of tax service in the tax work has improved significantly. In 2011, The State Administration of Taxation formulated the development plan of tax service in the 12th Five-Year Plan, and put forward the goal of building a harmonious tax collection and payment relationship and a service-oriented tax authority to promote the construction of the modern tax service system in an all-round way. After many years of exploration, the tax service of Chongqing's state tax system has made some breakthroughs in protecting the interests of taxpayers, building tax service departments, tax publicity, tax service supervision and evaluation, and diversified services. The system of tax collection and management has gradually changed from supervision and management to tax service. However, through the investigation of taxpayers' satisfaction, it is found that the tax authorities still emphasize only the revenue function, regulation function and supervision function of tax revenue. Lack of understanding and attention to tax service, weak service awareness, poor tax publicity, complex tax process, weak measures to protect taxpayers' rights and interests, The application level of informatization is still low and the performance evaluation system of tax service is not perfect. Based on the research on the concept and content of tax service, the author applies the new public service theory, the tax compliance theory, the government performance evaluation theory, and draws lessons from the advanced practices of the United States, Germany, Australia and Japan to carry out tax service. With the methods of comparative study of literature, comparative analysis and qualitative and quantitative analysis, combined with the practical experience of the author's tax work, from the tax service mechanism, the construction of information, the cooperation of social organizations, the individualized tax service, and so on, This paper puts forward the countermeasures of optimizing the tax service of Chongqing State tax system from six aspects: the guarantee of funds and the construction of scientific performance evaluation system of tax service. The author thinks that the countermeasures put forward have some innovation and strong pertinence, which can be used for reference to optimize the tax service belt of Chongqing state tax system, and can effectively promote the transformation of Chongqing state tax system from management to service. Build a harmonious tax collection relationship, improve the voluntary compliance of taxpayers, and enhance the public image of tax authorities and tax personnel. There are six chapters in this paper. It is the introduction, the concept and theoretical basis of tax service, the current situation of tax service in Chongqing state tax system, the problems existing in tax service of Chongqing state tax system. The methods of tax service abroad and the countermeasures to optimize the tax service of Chongqing state tax system.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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