S地区国税系统纳税服务工作调查分析

发布时间：2019-02-15 12:23

【摘要】：纳税服务作为税收工作的一个基础组成部分,在税收管理工作中发挥着日益重要的作用,是税收工作的重要环节,是税务部门的核心业务。纳税服务工作的开展情况与税收征纳关系的构建、组织收入的水平和征收管理的质量具有很高的关联性[1]。2001年,全国人大常委会修订并重新颁布了《中华人民共和国税收征收管理法》,第一次将纳税服务明确确定为税务机关的法定职责,纳税服务由原来的税务人员职业道德范畴上升到必须作为的法律范畴[2],其在税务工作中的重要地位得到了充分肯定。在我们国家目前经济持续快速发展的重要时期,在倡导建设“服务型”机关的当代,如何适应经济环境变化和纳税人需要开展好纳税服务工作,已经发展成为各级税务机关和全体税务工作者亟待解决的首要问题。S地区国税部门的纳税服务工作经过多年发展与完善,不断吸取先进纳税服务的理念、方法与内容,服务领域得到扩展,服务效果得到肯定,服务水平得以提高。但一些问题还摆在面前,不容忽视,那就是该地区的纳税服务工作仍有很多不足之处,服务水平停留在较为基础的层面,由于理论准备的不充分和实践经验的不足,纳税服务工作还存在着一些问题[3]。本文结合公共管理理论和税收征管理论,对S地区国税系统纳税服务工作的开展情况进行一次梳理和总结,力求通过此次调查分析找到现阶段纳税服务工作中的不足和缺失,并就如何优化S地区国税系统的纳税服务工作提出意见和建议。
[Abstract]:As a basic part of tax work, tax service plays an increasingly important role in tax management, is an important link in tax work, and is the core business of tax departments. There is a high correlation between the development of tax service and the relationship between tax collection and tax collection, the level of organizational income and the quality of tax collection and management [1]. The standing Committee of the National people's Congress revised and re-promulgated the Law of the people's Republic of China on the Administration of tax Collection. For the first time, the tax service was clearly defined as the statutory duty of the tax authorities. The tax service has risen from the original professional ethics category of tax personnel to the legal category that must be acted on [2], and its important position in the tax work has been fully affirmed. In the important period of sustained and rapid economic development in our country, how to adapt to the changes in the economic environment and the need for taxpayers to do a good job of tax service in the contemporary era of advocating the construction of "service-oriented" organs, The tax service of the state tax department in S region has been developed and perfected for many years, and it has continuously absorbed the idea, method and content of the advanced tax service. The service domain has been expanded, the service effect has been affirmed, and the service level has been improved. However, there are still some problems that can not be ignored, that is, there are still many deficiencies in the tax service work in this area, the service level remains at a relatively basic level, due to inadequate theoretical preparation and insufficient practical experience, There are still some problems in tax service. Based on the theory of public administration and the theory of tax collection and management, this paper combs and summarizes the development of tax service work in S region, and tries to find out the deficiency and deficiency of tax service work in the present stage through the investigation and analysis. Suggestions and suggestions on how to optimize the tax service in S region are put forward.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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