泉州市国税系统纳税服务优化研究

发布时间：2018-10-26 11:58

【摘要】：纳税服务是税收征管的基础环节，也是衡量一国税务机关工作职能的重要指标，对于降低税收成本、提高税收遵从和促进征纳和谐等意义重大。当前，纳税服务作为公共服务领域的重要组成部分之一，已经成为世界各国税收征管发展的新战略、大趋势。特别是近年来，伴随着我国“服务型政府”建设的提出，各级税务机关纷纷在加强和优化纳税服务方面开展了许多有益的探索和实践，但在纳税服务理念、方式及内容等方面仍需改进。随着经济全球化的发展，纳税人维权意识不断增强，服务需求不断拓展，逐渐呈现出多元化、差异化的特点，这无疑对纳税服务工作提出了更高的要求，，过去的“管制型”税务机关已无法对迅速变化的纳税人需求做出及时、正确的反应。在此大背景下，如何顺应时代发展，建立并完善一套与服务型政府相适应的纳税服务模式，已成为国税系统各级税务机关的当务之急。本文以泉州市国税局作为研究对象，结合新公共服务和服务型政府理论，运用实证研究、调查研究及比较分析等方法，对泉州市国税系统纳税服务工作实践进行调研和探索。在借鉴国内外先进经验的基础上，对泉州市国税系统纳税服务现状及存在问题进行深入剖析，进而提出完善当前纳税服务体系的具体措施，以期为提高泉州市国税系统的纳税服务水平提供参考，打造“政府放心、纳税人满意”的泉州国税特色纳税服务体系。论文紧紧围绕纳税服务这一主题，结合实际工作经历，基于泉州地方特色，试图创新性地探索出一条优化纳税服务的道路。本文的创新之处在于：一是突破原来纳税服务实施主体单一性的狭隘理念，转换角度，从政府、社会等公共服务层面出发，拓展了纳税服务视野，提升了服务层次；二是结合泉州市国税局自2011年推行税源专业化改革以来，在纳税服务工作上的实践经验，运用第一手数据来源，以相关理论为支撑，有理有据，力求在借鉴国内外先进经验的基础上融入地方特色，有所突破创新。
[Abstract]:Tax service is the basic link of tax collection and management, and it is also an important index to measure the work function of a country's tax authorities. It is of great significance to reduce the tax cost, improve tax compliance and promote the harmony of tax collection and payment. At present, as one of the important parts of the public service field, tax service has become a new strategy and trend of the development of tax collection and management all over the world. Especially in recent years, along with the construction of "service-oriented government" in China, tax authorities at all levels have carried out many beneficial explorations and practices in strengthening and optimizing tax service, but in the concept of tax service, The method and content still need to be improved. With the development of economic globalization, taxpayers' awareness of safeguarding their rights is increasing, the demand for services is expanding, and gradually showing the characteristics of diversification and differentiation, which undoubtedly puts forward higher requirements for the work of tax service. Past "regulatory" tax authorities have been unable to respond promptly and correctly to rapidly changing taxpayer needs. Under this background, how to adapt to the development of the times and how to establish and perfect a set of tax service model suitable to the service-oriented government has become the top priority of the tax authorities at all levels of the national tax system. This paper takes Quanzhou State Taxation Bureau as the research object, combines the new public service and the service-oriented government theory, uses the empirical research, the investigation research and the comparative analysis and so on, carries on the investigation and the exploration to the Quanzhou state tax system tax service work practice. On the basis of drawing lessons from the advanced experience at home and abroad, the present situation and existing problems of tax service in Quanzhou state tax system are deeply analyzed, and the concrete measures to perfect the current tax service system are put forward. The aim is to provide reference for improving the tax service level of Quanzhou state tax system, and to build a special tax service system of Quanzhou state tax system with "the government rest assured, the taxpayer is satisfied". Based on the local characteristics of Quanzhou, this paper tries to explore an innovative way to optimize the tax service. The innovations of this paper are as follows: first, it breaks through the narrow concept of the single subject of implementing tax service, transforms the angle of view, from the government, society and other public service levels, expands the perspective of tax service, and promotes the service level; Second, since the introduction of the tax source specialization reform by the Quanzhou State Taxation Bureau in 2011, its practical experience in tax service work, the use of first-hand data sources, supported by relevant theories, has been justified. Strive to learn from the advanced experience at home and abroad on the basis of integration with local characteristics, breakthrough innovation.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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