基于纳税人需求导向的纳税服务提升研究

发布时间：2018-06-10 17:15

本文选题：纳税服务 + 纳税人需求　；参考：《南京大学》2017年硕士论文

【摘要】：纳税服务贯穿于征管、稽查等税务工作的每一个环节。搞好税务工作,首先要抓纳税服务。现阶段,提升纳税服务质效正成为现代税收征管的一个趋势和方向。纳税服务的水平逐步成为衡量国家税收征管水准的重要指标,降低税收的成本,提高税务行政效率越来越重要,对构建新型现代化税务机关具有直接现实性意义。在我国,纳税服务的研究和实践逐步走向成熟,从税务总局到地方分局都制定和落实了一系列规范。随着我国经济增长、市场多元化以及公民法制观念的提高,纳税服务工作面临新的挑战和更高的要求。纳税人的需求、纳税人的满意、纳税人的遵从始终是围绕纳税服务的主线。只有设计出合格的纳税服务产品,才能提高行政效率,减少公共服务成本。纳税人需求产生于服务产品供应过程中,也贯穿于纳税服务产品的制作过程中。越来越多的税务机构坚持问题导向,积极采取措施补好工作短板;坚持需求导向,以纳税人为中心,加大对纳税人满意的权重,为纳税人提供更高质量的服务产品。我国的纳税服务和发达国家相比,相对薄弱,与当前的形势需要还有一定差距。提高服务质量和水平,是税务部门的重要职责;优化纳税服务,是一项长期的系统工作,也是新时期对税收工作的必然要求。在新的经济社会形势下,以纳税人需求为主导,优化办税方式、拓宽办税渠道,对于税务工作意义重大。本文查阅了纳税服务有关文献,引用了国内外纳税服务的研究现状,以税务遵从、绩效管理和服务行政为理论基础,探讨纳税人需求在提升纳税服务中的应用。在南京范围内,通过发放一定数量的问卷调查,掌握现阶段纳税人的真实需求,分析调查结果。利用比较分析法,结合南京地税纳税服务体系及运行现状,分析存在的问题,指出不足。在经过调查后得到的纳税人需求的基础上,借鉴国外先进纳税服务,针对性地提出我国以需求为导向的纳税服务提升有效对策。
[Abstract]:Tax service runs through every link of tax collection, inspection and other tax work. In order to do a good job in tax work, we must first pay attention to tax services. At present, improving the quality and efficiency of tax service is becoming a trend and direction of modern tax collection and management. The level of tax service has gradually become an important index to measure the level of national tax collection and management, reducing the cost of tax revenue and improving the efficiency of tax administration, which is of direct practical significance to the construction of a new type of modern tax authority. In China, the research and practice of tax service has gradually matured, and a series of norms have been formulated and implemented from the State Administration of Taxation to the local sub-bureaus. With the economic growth, diversification of the market and the improvement of citizens' concept of legal system, tax service is facing new challenges and higher requirements. Taxpayer's demand, taxpayer's satisfaction, taxpayer's compliance is the main line around tax service all the time. Only by designing qualified tax service products can administrative efficiency be improved and public service cost reduced. Taxpayer demand arises from the process of service product supply and also runs through the production process of tax service product. More and more tax authorities adhere to problem-oriented, actively take measures to make up for the shortcomings of the work, adhere to demand-oriented, take taxpayers as the center, increase the weight of satisfaction to taxpayers, and provide taxpayers with higher quality service products. Compared with the developed countries, China's tax service is relatively weak, and still has a certain gap with the current situation. It is an important duty of tax department to improve service quality and level, and to optimize tax service is a long-term systematic work, which is also an inevitable requirement for tax work in the new period. Under the new economic and social situation, it is of great significance for tax work to optimize the way of tax administration and broaden the channels of tax administration, taking the demand of taxpayers as the leading factor. This paper reviews the relevant documents of tax service, cites the current research situation of tax service at home and abroad, discusses the application of taxpayer demand in the promotion of tax service based on tax compliance, performance management and service administration. In Nanjing, through the distribution of a certain number of questionnaires, to grasp the real needs of taxpayers at this stage, analysis of the results of the survey. By means of comparative analysis, combined with the service system and operation status of Nanjing Local tax, this paper analyzes the existing problems and points out the shortcomings. On the basis of the taxpayers' demand after the investigation, this paper draws lessons from the foreign advanced tax service, and puts forward the effective countermeasures to promote the demand-oriented tax service in our country.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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