服务型税务队伍建设的对策研究
发布时间：2018-11-05 14:36
【摘要】：本文从纳税服务的相关定义为出发点，引出新时期下我国税收存在的问题及其产生的原因，并多角度、多方位的全面分析了我国纳税服务存在问题的原因，如纳税理念的缺失、职业道德在服务型税务队伍建设中的欠缺、服务型税务队伍建设中税务文化建设滞后、服务型税务队伍建设中服务型税务机关漏洞以及服务型税务队伍建设中服务能力不足等的原因。接下来本文又从完善我国纳税服务体系建设及高效服务型税务队伍的建设出发，，提出了必要的科学有效的措施办法，其中不仅包括了宏观环境如税收法制环境建设、税务文化建设、纳税服务体系建设、服务型税务队伍建设载体的服务型税务机关建设；还包括影响纳税服务主体行为的直接因素如纳税服务能力、纳税服务理念、影响纳税服务主体行为的间接因素如税务队伍职业道德建设、思想政治建设等。而且对建设服务型税务队伍又提出了如树立依法治税思想、加强税务文化建设、加强税务机关建设、加强职业道德建设、加强思想道德建设、加强服务能力建设，以及与时俱进，增强服务理念建设等的措施。最后，通过系统归纳上述几个方面，给出了有效促进服务型税务队伍建设的政策建议。
[Abstract]:Starting from the definition of tax service, this paper leads to the problems and causes of tax revenue in China in the new period, and analyzes the causes of the problems in tax service in many ways, such as the lack of tax concept. The lack of professional ethics in the construction of service-oriented tax contingent, and the lagging behind of the construction of tax culture in the construction of service-oriented tax contingent, In the construction of service tax team, the loopholes of service tax authority and the insufficient service capacity of service tax team are discussed. Then, from the view of perfecting the construction of tax service system and the construction of efficient service tax team, this paper puts forward the necessary scientific and effective measures, including not only the macro environment, such as tax legal environment, but also the construction of tax legal system. Construction of tax culture, construction of tax service system, construction of service-oriented tax authorities with the carrier of service-oriented tax team construction; It also includes the direct factors such as the ability of paying tax service, the idea of tax service, the indirect factors such as the construction of professional ethics of tax team, the construction of ideology and politics and so on. Moreover, the construction of service-oriented tax teams has also been put forward, such as establishing the idea of administering taxes according to law, strengthening the construction of tax culture, strengthening the construction of tax authorities, strengthening the construction of professional ethics, strengthening the construction of ideology and morality, and strengthening the building of service capacity. And the measures of keeping pace with the times and strengthening the construction of service concept. Finally, the author gives some policy suggestions on how to promote the construction of service-oriented tax team by systematically summarizing the above several aspects.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2312379
[Abstract]:Starting from the definition of tax service, this paper leads to the problems and causes of tax revenue in China in the new period, and analyzes the causes of the problems in tax service in many ways, such as the lack of tax concept. The lack of professional ethics in the construction of service-oriented tax contingent, and the lagging behind of the construction of tax culture in the construction of service-oriented tax contingent, In the construction of service tax team, the loopholes of service tax authority and the insufficient service capacity of service tax team are discussed. Then, from the view of perfecting the construction of tax service system and the construction of efficient service tax team, this paper puts forward the necessary scientific and effective measures, including not only the macro environment, such as tax legal environment, but also the construction of tax legal system. Construction of tax culture, construction of tax service system, construction of service-oriented tax authorities with the carrier of service-oriented tax team construction; It also includes the direct factors such as the ability of paying tax service, the idea of tax service, the indirect factors such as the construction of professional ethics of tax team, the construction of ideology and politics and so on. Moreover, the construction of service-oriented tax teams has also been put forward, such as establishing the idea of administering taxes according to law, strengthening the construction of tax culture, strengthening the construction of tax authorities, strengthening the construction of professional ethics, strengthening the construction of ideology and morality, and strengthening the building of service capacity. And the measures of keeping pace with the times and strengthening the construction of service concept. Finally, the author gives some policy suggestions on how to promote the construction of service-oriented tax team by systematically summarizing the above several aspects.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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