吴中区国税局纳税服务存在的问题与对策研究
发布时间：2018-08-20 10:25
【摘要】：纳税服务是当前税收理论界和各级税务部门关注和研究的热点问题。近年来,我国的纳税服务从制度、方式、措施等方面都取得了重大进展,确立纳税服务和税收征管为税务部门的两大核心业务。但是,由于长期计划经济形成的监管理念,我国的纳税服务无论是理论还是实践都存在诸多问题,突出表现在纳税服务尚未以纳税人需求为导向,税务部门由于长期以来“权力本位”意识的影响,提供的纳税服务往往以“纳税服务”为名,行“方便管理”之实。确立以纳税人合理需求为导向的纳税服务是市场经济的内在要求,是服务型政府的客观要求,是和谐税务的时代要求,更是纳税人的迫切要求。本文运用公共管理学的相关理论基础,通过实地调查和案例分析等方法,对吴中区国税局在纳税服务现状进行了分析,指出了存在的问题,提出了优化纳税服务的对策。文章在结构上分为4章,第一章是纳税服务理论概述;第二章是吴中区国税局纳税服务的现状和存在的问题;第三章是国内外纳税服务的经验;第四章是吴中区国税局优化纳税服务的对策,是本文的核心部分。
[Abstract]:Tax service is a hot issue in tax theory and tax departments at all levels. In recent years, the tax service of our country has made great progress in the aspects of system, way and measure, and has established tax service and tax collection as the two core business of the tax department. However, due to the concept of supervision formed by the long-term planned economy, there are many problems in our tax service both in theory and in practice, which is highlighted in the fact that the tax service has not yet been oriented towards the demand of taxpayers. Because of the influence of the consciousness of "power standard" for a long time, the tax service provided by the tax department often takes the name of "tax service" and carries out "convenient management". It is the internal requirement of the market economy, the objective requirement of the service-oriented government, the era requirement of harmonious taxation and the urgent demand of the taxpayer to establish the tax service guided by the reasonable demand of the taxpayer. Based on the theoretical basis of public management, this paper analyzes the present situation of tax service in Wuzhong District State Taxation Bureau through field investigation and case analysis, points out the existing problems and puts forward the countermeasures to optimize the tax service. The structure of the article is divided into four chapters, the first chapter is an overview of the theory of tax service, the second chapter is the current situation and existing problems of tax service in Wuzhong District, the third chapter is the experience of domestic and foreign tax service. The fourth chapter is the countermeasures of Wuzhong District Taxation Bureau to optimize the tax service, which is the core part of this paper.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
本文编号：2193268
[Abstract]:Tax service is a hot issue in tax theory and tax departments at all levels. In recent years, the tax service of our country has made great progress in the aspects of system, way and measure, and has established tax service and tax collection as the two core business of the tax department. However, due to the concept of supervision formed by the long-term planned economy, there are many problems in our tax service both in theory and in practice, which is highlighted in the fact that the tax service has not yet been oriented towards the demand of taxpayers. Because of the influence of the consciousness of "power standard" for a long time, the tax service provided by the tax department often takes the name of "tax service" and carries out "convenient management". It is the internal requirement of the market economy, the objective requirement of the service-oriented government, the era requirement of harmonious taxation and the urgent demand of the taxpayer to establish the tax service guided by the reasonable demand of the taxpayer. Based on the theoretical basis of public management, this paper analyzes the present situation of tax service in Wuzhong District State Taxation Bureau through field investigation and case analysis, points out the existing problems and puts forward the countermeasures to optimize the tax service. The structure of the article is divided into four chapters, the first chapter is an overview of the theory of tax service, the second chapter is the current situation and existing problems of tax service in Wuzhong District, the third chapter is the experience of domestic and foreign tax service. The fourth chapter is the countermeasures of Wuzhong District Taxation Bureau to optimize the tax service, which is the core part of this paper.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
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相关期刊论文 前4条
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，本文编号：2193268
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