徐州市国税局纳税服务信息化问题研究
发布时间：2018-10-23 17:04
【摘要】：伴随着信息全球化发展和互联网时代的到来,以“为纳税人服务”为宗旨的纳税服务体系也呈现出电子化、多样化和系统化的趋势。各级税务机关积极借鉴、总结国内外先进的纳税服务经验,逐步建立起符合“互联网+”要求的纳税服务信息化体系。本文基于“互联网+税务”的时代背景,首先叙述有关在新公共管理和服务视角下的纳税服务体系构建的研究成果,以及我国现行纳税服务信息化的政策措施、规章制度,紧接着运用实例分析法、实地调研法和问卷调查法等调研徐州市国税局在纳税服务信息化体系建设方面的实践现状,然后结合整理的数据案例资料,寻求徐州市国税局在纳税服务信息化方面存在的问题并剖析问题产生的内在原因、外部因素的影响、较其它地区的不足,提出完善徐州市国税局纳税服务信息化的对策建议。本文认为我国基层税务机关的纳税服务信息化建设仍在探索与创新的阶段,还存在一些问题亟待解决,如徐州市国税局纳税服务信息化存在的问题主要有税务机关纳税服务信息化意识缺乏、互联网纳税服务平台建设功能不够强大、纳税服务信息化系统标准化程度较低等,这些问题的普遍存在制约着徐州国税纳税服务信息化的发展,一定程度上会造成征纳双方矛盾。针对这些问题,分析出原因是不断提高的纳税人需求、缺少深层次的服务意识、缺少有效完整的运行保障和专业的技术力量。本文提最后提出了对策和措施,一是要树立以纳税人为导向的新型服务理念,二是实现网上叫号模式并推广业务套餐化,三是加强“互联网+税务”平台建设,四是统一完善互联网纳税服务产品的标准,五是推进电子发票发展和推行发票区域集中配送,六是建立专业技术人员服务防范涉税风险。通过对徐州市国税局纳税服务信息化的研究,本文得出以下结论,首先徐州市国税局纳税服务信息化正在不断发展和完善,这要得力于借力互联网多举措创新服务方式,虽然多因素合力阻碍徐州国税纳税服务信息化发展,但是通过多对策可以推动徐州市国税局纳税服务信息化建设。本文的主要创新点是以徐州市国税局纳税服务的发展现状为案例,查找问题并提出对策。其中电子发票、涉税业务套餐化的推广和发票区域集中配送O2O模式的推行是尚未普及的创新纳税服务举措,在目前的纳税服务信息化研究中尚未涉及。相信这些举措更加切合我国税收现代化现状,具有较强的实践操作性,对于其它境况相同的地区也有一定的借鉴意义。
[Abstract]:With the development of information globalization and the arrival of the Internet era, the tax service system with the aim of "serving taxpayers" also presents an electronic, diversified and systematic trend. Tax authorities at all levels actively draw lessons from, sum up the advanced tax service experience at home and abroad, and gradually set up a tax service information system that conforms to the requirements of the "Internet". Based on the background of "Internet tax", this paper first describes the research results about the construction of tax service system under the new public management and service perspective, as well as the policies and measures, rules and regulations of the current tax service informatization in China. Then using the method of case analysis, field investigation and questionnaire survey, etc., to investigate the actual situation of Xuzhou State Taxation Bureau in the construction of information system of tax service, and then combined with the data case data collated. This paper seeks the problems existing in the informatization of tax service in Xuzhou State Taxation Bureau, analyzes the internal causes of the problems, the influence of external factors, and the shortcomings of other regions, and puts forward some countermeasures and suggestions for perfecting the informatization of tax service in Xuzhou State Revenue Bureau. This paper holds that the information construction of tax service of our country's grass-roots tax authorities is still in the stage of exploration and innovation, and there are still some problems to be solved. For example, the problems existing in the informatization of tax service in Xuzhou Municipal Bureau of Internal Revenue are mainly the lack of tax service informatization consciousness of tax authorities, the insufficient function of the construction of Internet tax service platform, the low degree of standardization of tax service information system, and so on. The general existence of these problems restricts the development of Xuzhou's tax service informatization, and to a certain extent will cause contradiction between the two sides. In view of these problems, the reasons are the increasing demand of taxpayers, the lack of deep service consciousness, the lack of effective and complete operation guarantee and professional technical force. Finally, this paper puts forward some countermeasures and measures. One is to set up a new service concept oriented by taxpayers, the other is to realize the online calling mode and popularize the business package, and third, to strengthen the construction of the "Internet tax" platform. The fourth is to unify and perfect the standards of Internet tax service products, the fifth is to promote the development of electronic invoices and the implementation of centralized distribution of invoices in the region, and the sixth is to establish professional and technical personnel services to guard against tax-related risks. Based on the research of tax service informatization of Xuzhou State Taxation Bureau, this paper draws the following conclusions: firstly, the tax service informatization of Xuzhou State tax Bureau is developing and perfecting constantly, which is due to the innovation of the service mode through the help of the Internet. Although multi-factors work together to hinder the development of tax service informatization in Xuzhou, it is possible to promote the informatization construction of tax service in Xuzhou State tax Bureau through multi-countermeasures. The main innovation of this paper is to take the current situation of tax service of Xuzhou Municipal State tax Bureau as a case to find out the problems and put forward the countermeasures. The promotion of electronic invoice, tax-related business package and the implementation of O2O model of centralized distribution in invoice area are not yet popularized innovative tax service measures, which have not been involved in the current research of tax service informatization. It is believed that these measures are more in line with the present situation of tax modernization in China and have strong practical maneuverability, and can also be used for reference in other areas with the same situation.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
[Abstract]:With the development of information globalization and the arrival of the Internet era, the tax service system with the aim of "serving taxpayers" also presents an electronic, diversified and systematic trend. Tax authorities at all levels actively draw lessons from, sum up the advanced tax service experience at home and abroad, and gradually set up a tax service information system that conforms to the requirements of the "Internet". Based on the background of "Internet tax", this paper first describes the research results about the construction of tax service system under the new public management and service perspective, as well as the policies and measures, rules and regulations of the current tax service informatization in China. Then using the method of case analysis, field investigation and questionnaire survey, etc., to investigate the actual situation of Xuzhou State Taxation Bureau in the construction of information system of tax service, and then combined with the data case data collated. This paper seeks the problems existing in the informatization of tax service in Xuzhou State Taxation Bureau, analyzes the internal causes of the problems, the influence of external factors, and the shortcomings of other regions, and puts forward some countermeasures and suggestions for perfecting the informatization of tax service in Xuzhou State Revenue Bureau. This paper holds that the information construction of tax service of our country's grass-roots tax authorities is still in the stage of exploration and innovation, and there are still some problems to be solved. For example, the problems existing in the informatization of tax service in Xuzhou Municipal Bureau of Internal Revenue are mainly the lack of tax service informatization consciousness of tax authorities, the insufficient function of the construction of Internet tax service platform, the low degree of standardization of tax service information system, and so on. The general existence of these problems restricts the development of Xuzhou's tax service informatization, and to a certain extent will cause contradiction between the two sides. In view of these problems, the reasons are the increasing demand of taxpayers, the lack of deep service consciousness, the lack of effective and complete operation guarantee and professional technical force. Finally, this paper puts forward some countermeasures and measures. One is to set up a new service concept oriented by taxpayers, the other is to realize the online calling mode and popularize the business package, and third, to strengthen the construction of the "Internet tax" platform. The fourth is to unify and perfect the standards of Internet tax service products, the fifth is to promote the development of electronic invoices and the implementation of centralized distribution of invoices in the region, and the sixth is to establish professional and technical personnel services to guard against tax-related risks. Based on the research of tax service informatization of Xuzhou State Taxation Bureau, this paper draws the following conclusions: firstly, the tax service informatization of Xuzhou State tax Bureau is developing and perfecting constantly, which is due to the innovation of the service mode through the help of the Internet. Although multi-factors work together to hinder the development of tax service informatization in Xuzhou, it is possible to promote the informatization construction of tax service in Xuzhou State tax Bureau through multi-countermeasures. The main innovation of this paper is to take the current situation of tax service of Xuzhou Municipal State tax Bureau as a case to find out the problems and put forward the countermeasures. The promotion of electronic invoice, tax-related business package and the implementation of O2O model of centralized distribution in invoice area are not yet popularized innovative tax service measures, which have not been involved in the current research of tax service informatization. It is believed that these measures are more in line with the present situation of tax modernization in China and have strong practical maneuverability, and can also be used for reference in other areas with the same situation.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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