永州市冷水滩区地税局纳税服务问题研究

发布时间：2019-01-08 09:18

【摘要】：近年来，税务机关逐渐意识到纳税服务对提高征管质量的重要性，在纳税服务方面也做了许多有益的探索与实践，纳税服务方式和层次都得到一定程度的提升。但从各地税务机关纳税服务的实践情况来看，纳税服务体系还不够完善，还有许多不尽如人意的地方，有待进一步的探索和研究。为使纳税服务的研究更具针对性和实践性，本论文选取了永州市冷水滩区地税局作为个案研究对象，通过深入到冷水滩区地税局实地学习，在实习期间组织了一次纳税人满意度与需求度问卷调查，并搜集了纳税服务相关的第一手资料，最后结合实践经验、调查问卷和搜集的资料，对冷水滩区地税局纳税服务作了详细的分析。本文首先对纳税服务的相关概念进行了界定，设计了纳税服务的量化考核指标，概述了纳税服务的相关理论基础；其次，笔者根据搜集的相关资料、实习经验及自身理论知识，对永州市冷水滩区地税局的纳税服务现状进行了描述，并针对现状总结出该地税局纳税服务存在如下问题：纳税服务的水平较低，信息化程度不高，，社会协作层次较低，纳税服务人员的工作积极性缺失，对纳税评估不够重视等。针对上述问题，本文分别从主观和客观两个层面进行了原因分析；再次，本文对美国、日本、加拿大和新加坡等国家的纳税服务进行了简单地归纳总结，并在此基础上得出对本文的启示；最后，针对冷水滩区地税局纳税服务中存在的问题，从提高员工的专业化服务水平、加强办税服务厅建设、创新纳税服务方式、加强税收宣传以及完善考核监督机制等五个方面提出对策，以期能为永州市冷水滩区地税局纳税服务实践提供一点借鉴。
[Abstract]:In recent years, tax authorities have gradually realized the importance of tax service in improving the quality of tax collection and management. They have also made many useful explorations and practices in the aspect of tax service, and the ways and levels of tax service have been improved to a certain extent. However, from the practice of tax service of local tax authorities, the tax service system is not perfect, and there are many unsatisfactory places, which need to be further explored and studied. In order to make the research of tax service more pertinent and practical, this paper selects the Land tax Bureau of Lengshuitan District of Yongzhou City as the case study object, through in-depth study to the Land tax Bureau of Cold Water Beach area. During the internship, we organized a questionnaire survey on taxpayer satisfaction and demand, and collected first-hand information about tax service. Finally, combining with practical experience, the questionnaire and the data collected were collected. This paper makes a detailed analysis on the tax service of the Land tax Bureau in the cold water beach area. Firstly, this paper defines the related concepts of tax service, designs the quantitative assessment index of tax service, and outlines the relevant theoretical basis of tax service. Secondly, based on the relevant data, practical experience and theoretical knowledge, the author describes the present situation of the tax service of the Land tax Bureau in Lengshuitan District of Yongzhou City. According to the present situation, the problems of the tax service of the local tax bureau are summarized as follows: the level of tax service is low, the level of information is not high, the level of social cooperation is low, the enthusiasm of tax service personnel is lacking, and the tax assessment is not paid enough attention to. In view of the above problems, this paper analyzes the reasons from the subjective and objective aspects; Thirdly, this paper summarizes the tax service of the United States, Japan, Canada and Singapore, and draws the enlightenment to this paper. Finally, in view of the problems existing in the tax service of the Land tax Bureau in the cold water beach area, we should improve the professional service level of the staff, strengthen the construction of the tax service department, and innovate the tax service mode. In order to provide some reference for the practice of tax service in Lengshuitan District of Yongzhou City, this paper puts forward some countermeasures from five aspects, such as strengthening tax publicity and perfecting the mechanism of examination and supervision.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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