关于杭州市基本纳税服务满意度的调研报告

发布时间：2018-07-21 16:43

【摘要】：纳税人是纳税服务的直接对象，是税收收入的源泉和保障，更是市场经济的基石。2001年我国将纳税服务正式写入《税收征管法》，第一次从法律的角度确立了纳税服务的法律地位；2005年出台了《纳税服务工作规范（试行）》，再一次以全国文件的形式确立了纳税服务的具体内容。每一次国家关于纳税服务的政策文件都牵动着亿万纳税人。同时纳税服务也一直是学术的热点，也是税务部门公共治理的重要目标。近些年经过学术界和实践部门不断探索和相互交流，对于纳税服务的基本概念，特点等问题上，整个社会已达成一个广泛的共识，而这些社会共识，为促进学术研究和实际工作奠定了基础。但是特别是近些年来，有一些研究将顾客关系管理理论引入到纳税服务的研究当中去，把纳税服务全部无差异的等同于商品经济中的一种商品或服务，这显然是不够恰当和客观的。而本次调研研究所要诠释的基本纳税服务虽属于纳税服务，但它是一种公共服务，它具有公共产品的特点，和商品经济中的一般服务是不同的，这具有一定的理论创新。同时，本次调研重新在公共服务这个全新的框架下根据纳税人的基本需求对纳税服务进行了四类划分，分别是税收政策类基本服务、税收业务类基本服务、涉税服务类基本服务和纳税人权益保护类基本服务。根据这四类基本纳税服务的概念和内容，在调查问卷的设计中拆解为16个子问题，，并利用基本纳税服务在各个二级服务指标下无差异性这个重要特性，建立起一套基本纳税服务满意度评价体系并在杭州市税务部门进行应用和比较，调研比较了杭州市纳税人所属区域、注册类型、纳税规模的基本纳税服务满意度，并进行了一定的排名，对于某些区域，行业等出现的基本纳税服务满意度差异较大的情况给出了相关的成因分析及优化对策。这为规范税务机关行为、提高纳税基本服务能力提供具有启发性的建议和方向导引。同时此次调研对寻找出合理的路径、制定出一系列策略去优化杭州市纳税人基本纳税服务满意度具有现实的必要性。并在此基础上，运用基本纳税服务满意度评价体系在其他地区推广，具有重大的学术研究意义和应用价值。同时，这种评价体系可以应用并推广到其它的公共服务质量的评价，这对国家及相关管理部门制定政策、制度提供理论指导和政策建议有较强的指导作用。本次调研报告应用性较强，还需要充分的实证检验，还需要后期大量的样本支持。
[Abstract]:The taxpayer is the direct object of the tax service, the source and guarantee of the tax revenue, and the cornerstone of the market economy. In 2001, the tax service was formally included in the tax Collection and Administration Law in China, and the legal status of the tax service was established for the first time from the legal point of view. In 2005, the work Standard of tax payment Service (trial) was issued, and the concrete content of tax service was established again in the form of national documents. Every national policy document on tax services affects hundreds of millions of taxpayers. At the same time, tax service has always been a hot topic in the academic field, and also an important goal of public administration of tax departments. In recent years, after continuous exploration and mutual exchange between academic circles and practice departments, the whole society has reached a broad consensus on the basic concepts and characteristics of tax service, and these social consensus, For the promotion of academic research and practical work laid the foundation. However, especially in recent years, some studies have introduced the theory of customer relationship management into the study of tax service, equating all the tax services with the same kind of goods or services in the commodity economy. This is clearly not appropriate and objective. Although the basic tax service to be interpreted by this research institute belongs to tax service, it is a kind of public service. It has the characteristics of public goods and is different from the general service in commodity economy, which has certain theoretical innovation. At the same time, under the new framework of public service, this research redivides the tax service into four categories according to the basic needs of the taxpayer, namely, the basic service of tax policy and the basic service of tax business. Basic services for tax-related services and protection of taxpayers' rights and interests. According to the concept and content of the four kinds of basic tax service, this paper disassembles 16 sub-problems in the design of the questionnaire, and makes use of the important characteristic that the basic tax service has no difference under each secondary service index. A set of basic tax service satisfaction evaluation system was established and applied and compared in Hangzhou tax department. The satisfaction degree of basic tax service was investigated and compared in the region of Hangzhou taxpayer, the type of registration, and the scale of tax payment. It also makes a certain ranking, and gives the related cause analysis and optimization countermeasures for some regions, industries and so on, where the difference of satisfaction degree of basic tax service is large. This provides enlightening advice and direction guidance for standardizing the behavior of tax authorities and improving the ability of basic tax service. At the same time, it is necessary to find out a reasonable path and formulate a series of strategies to optimize the satisfaction of basic tax service of the taxpayers in Hangzhou. On this basis, the application of the basic tax service satisfaction evaluation system in other regions has great academic significance and application value. At the same time, this evaluation system can be applied to other public service quality evaluation, which has a strong guiding role for the government and related management departments to formulate policies, system to provide theoretical guidance and policy advice. The application of this research report is strong, but also needs sufficient empirical test, but also needs a large number of samples to support.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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