高邮市国税局纳税服务研究

发布时间：2018-06-26 09:08

本文选题：国税 + 纳税服务　；参考：《扬州大学》2017年硕士论文

【摘要】：纳税服务是税务机关指导和帮助纳税人正确履行纳税义务、维护纳税人权益的服务,也是税务机关依法履行义务、强化税收征管的重要手段。优化纳税服务有利于提高税收征管效率、推动税收收入稳定增长、促进征纳双方关系的和谐。本文在服务型政府理论、税收遵从理论及整体政府理论的基础上,借鉴国外先进实践经验,以高邮市国税局纳税服务现状为出发点,通过问卷调查,结合笔者税收工作实践,分析了当前高邮市国税局纳税服务存在问题和原因,并提出优化纳税服务的建议和策略。本文首先介绍了课题的研究背景及意义,阐述了该课题国内外研究的现状,在此基础之上引出本文的研究思路、方法及创新点。在对相关理论进行阐述后,介绍了高邮市纳税服务的现状,并通过问卷方式对高邮国税局纳税服务的满意度进行调查,进而剖析高邮市纳税服务存在的问题及原因。在对国外纳税服务的先进做法进行介绍的基础上,重点论述国外纳税服务的做法对我们的启示。最后结合本人的工作实践,在借鉴国外纳税服务先进经验的基础上,提出从四个方面提升高邮纳税服务水平的建议和策略。本文对优化高邮市国税局纳税服务水平提出的结论主要有:一是树立纳税服务理念;二是从宣传、咨询、诚信和信息化四个方面提高纳税服务效率;三是通过与邮政、银行、协会合作推行社会化协作办税;四是完善考核评价机制。这对于建设服务型税务机关、优化税收服务体系、创新纳税服务的管理模式、促进经济以及社会的发展都具有一定的现实意义。本文的创新之处在于依托“互联网+”的时代潮流,发展“互联网+税务”服务,为纳税人提供便捷高效的纳税服务体验,同时,借助社会化力量,推行社会化协作办税,拓展了纳税服务的服务主体,提高了全社会的纳税服务水平。
[Abstract]:Tax service is the service of tax authorities to guide and help taxpayers to perform their duties correctly and to safeguard the rights and interests of taxpayers. It is also an important means for tax authorities to fulfill their obligations according to law and strengthen tax collection and management. The optimization of tax service is beneficial to improving the efficiency of tax collection and management, promoting the steady growth of tax collection and promoting the harmony of the relations between the two sides. On the basis of the theory of service-oriented government, the theory of tax compliance and the theory of the whole government, using the advanced experience of foreign countries for reference, taking the status of tax service of Gaoyou National Tax Bureau as the starting point, through the questionnaire investigation and the practice of tax work, the problems and reasons for the current tax service of the State Tax Bureau of Gaoyou are analyzed and the optimization is put forward. This article first introduces the research background and significance of the subject, expounds the status of the research at home and abroad, and introduces the research ideas, methods and innovation points on this basis. After elaborating related theories, this paper introduces the status of tax service in Gaoyou, and makes a questionnaire on the national tax of Gaoyou. The satisfaction of the local tax service is investigated, and then the problems and reasons for the existing tax service in Gaoyou are analyzed. On the basis of the introduction of the advanced practice of foreign tax service, the Enlightenment of the practice of foreign tax service is emphasized. Finally, the foundation of the advanced experience of foreign tax service is drawn on the basis of my work practice. On the basis of this, this paper puts forward four suggestions and strategies to improve the tax service level in Gaoyou. The main conclusions are as follows: one is to set up the concept of tax service; the two is to improve the efficiency of tax service from the four aspects of publicity, consultation, honesty and information; three is through the post, the bank, the association. The four is to improve the assessment and evaluation mechanism, which is of practical significance for building the service tax authorities, optimizing the tax service system, innovating the management mode of the tax service and promoting the development of the economy and the society. The innovation of this article lies in the development of the "Internet +" trend of the times. The Internet + tax "service provides the taxpayer with a convenient and efficient tax service experience. At the same time, with the help of socialized power, the social collaboration is carried out, the subject of service of tax service is expanded and the level of tax service is raised in the whole society.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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