四川省雅安市国税局优化纳税服务案例研究
发布时间：2019-02-24 17:51
【摘要】：党的十八大报告明确强调“建设职能科学、结构优化、廉洁高效和人民满意的服务型政府。”税务部门作为政府重要的组成部分,纳税服务在建设服务型政府中占有重要一席。一般说来,纳税服务的主要内容包括提供纳税咨询、办理税务服务、信用管理和权益保护等要素。如果能优化纳税服务工作,就能进一步减少办理税务成本、减轻办理税务负担、保护纳税人合法权益,这不仅是落实服务型政府的重要环节,而且也是贯彻国务院关于转变职能、简政放权决定的重要途径。同时,也是提高税收治理能力、推进税收现代化建设的重要手段。显然,对优化纳税服务实施研究,有利于找到更好的方式、方法去引导纳税企业自觉遵守税收法规,有利于加强企业税收风险意识避免企业未来利益的可能损失,有利于提升纳税人的税法遵从度从而构建和谐的税收征纳关系。雅安市国税局作为我国税务系统中的一员,近年来面对新形势下纳税人的新要求,积极谋划纳税服务工作的新发展,在改善纳税服务制度、创新纳税服务手段、提升纳税服务队伍三个内容实施了卓有成效的探索,在全省国税系统产生了一定影响。为总结所取得的一些成绩,找出在优化纳税服务中可能还存在的一些不足,本文选取雅安市国税局优化纳税服务工作为研究对象。这样所实施的研究,期望既能在学术上具有一定的研究价值,又对指导纳税服务工作实践有一定的现实意义,这正是本文研究的目的所在。本文围绕论文选题,在其结构上由绪论、案例描述、案例分析、解决对策和结论与展望等五部分组成。第一部分为第一章绪论,介绍本文的选题背景、研究意义、理论基础、研究思路和研究方法,为正文的展开做前期的铺垫;第二部分为第二章案例描述,通过介绍我国开展纳税服务工作的成效、不足和雅安市国税局优化纳税服务的典型性,得出以雅安市国税局优化纳税服务为例的研究价值,对所要研究的问题有一个大致了解;第三部分为第三、四、五共计三章,选取“制度优化”、“手段优化”和“队伍优化”为案例分析三个切入点,从中发掘出各自在优化纳税服务中所存在不足,为后续对策提供依据;第四部分为第六章解决对策,总结所取得的成绩(个别),给类似的部门(一般)提供参考,也对仍然存在的不足拿出解决的思路;第五部分为第七章结论与展望,梳理经过前面的“研究设计”哪些问题得到解决,还存在哪些问题,今后应该怎样继续改善。
[Abstract]:The report of the 18th CPC National Congress clearly emphasized "building a service-oriented government with scientific functions, optimized structure, clean and efficient, and people's satisfaction." As an important part of the government, tax service plays an important role in the construction of a service-oriented government. Generally speaking, the main contents of tax service include tax consultation, tax service, credit management and protection of rights and interests. If we can optimize our tax service, we can further reduce the cost of tax processing, lighten the tax burden, and protect the legitimate rights and interests of taxpayers. This is not only an important link in implementing a service-oriented government. And it is also an important way to implement the State Council's decision to change its functions and streamline its administration. At the same time, it is also an important means to improve the ability of tax administration and promote the modernization of tax collection. Obviously, the study on the implementation of optimizing tax service is conducive to finding a better way to guide tax paying enterprises to abide by tax laws and regulations consciously, and to strengthen the tax risk awareness of enterprises to avoid possible losses of future interests of enterprises. It helps to improve the tax compliance of taxpayers and build a harmonious tax collection and payment relationship. As a member of the tax system of our country, Ya'an Municipal State Taxation Bureau has been actively planning the new development of tax service work in recent years in the face of the new requirements of taxpayers under the new situation, and has been improving the tax service system and innovating the means of tax payment service. The three contents of promoting tax service team have carried out fruitful exploration, and have had certain influence in the whole province's national tax system. In order to sum up some achievements and find out some shortcomings in the optimization of tax service, this paper selects the optimization of tax service in Ya'an City as the research object. The research carried out in this way is expected to be of certain academic value and practical significance to guide the practice of tax service, which is the purpose of this paper. The structure of this paper is composed of five parts: introduction, case description, case analysis, solution strategy, conclusion and prospect. The first part is the introduction of the first chapter, which introduces the background, significance, theoretical basis, research ideas and research methods of this paper, so as to pave the way for the development of the text. The second part is the case description of the second chapter. By introducing the effectiveness of tax service in our country, the deficiency and the typicality of optimizing the tax service of Ya'an Municipal State tax Bureau, the research value of optimizing the tax service of Ya'an City Internal Revenue Bureau is obtained. Have a general understanding of the problems to be studied; The third part is the third, the fourth, the fifth total three chapters, selects "the system optimization", "the means optimization" and "the troop optimization" as the case analysis three entry points, discovers each in the optimization tax service existence insufficiency, To provide the basis for the follow-up response; The fourth part is the sixth chapter solution countermeasure, summarizes the achievement (individual), provides the reference to the similar department (general), also puts forward the solution thought to the insufficiency which still exists; The fifth part is the conclusion and prospect of the seventh chapter, combing which problems have been solved, what problems still exist, and how to continue to improve in the future.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2429788
[Abstract]:The report of the 18th CPC National Congress clearly emphasized "building a service-oriented government with scientific functions, optimized structure, clean and efficient, and people's satisfaction." As an important part of the government, tax service plays an important role in the construction of a service-oriented government. Generally speaking, the main contents of tax service include tax consultation, tax service, credit management and protection of rights and interests. If we can optimize our tax service, we can further reduce the cost of tax processing, lighten the tax burden, and protect the legitimate rights and interests of taxpayers. This is not only an important link in implementing a service-oriented government. And it is also an important way to implement the State Council's decision to change its functions and streamline its administration. At the same time, it is also an important means to improve the ability of tax administration and promote the modernization of tax collection. Obviously, the study on the implementation of optimizing tax service is conducive to finding a better way to guide tax paying enterprises to abide by tax laws and regulations consciously, and to strengthen the tax risk awareness of enterprises to avoid possible losses of future interests of enterprises. It helps to improve the tax compliance of taxpayers and build a harmonious tax collection and payment relationship. As a member of the tax system of our country, Ya'an Municipal State Taxation Bureau has been actively planning the new development of tax service work in recent years in the face of the new requirements of taxpayers under the new situation, and has been improving the tax service system and innovating the means of tax payment service. The three contents of promoting tax service team have carried out fruitful exploration, and have had certain influence in the whole province's national tax system. In order to sum up some achievements and find out some shortcomings in the optimization of tax service, this paper selects the optimization of tax service in Ya'an City as the research object. The research carried out in this way is expected to be of certain academic value and practical significance to guide the practice of tax service, which is the purpose of this paper. The structure of this paper is composed of five parts: introduction, case description, case analysis, solution strategy, conclusion and prospect. The first part is the introduction of the first chapter, which introduces the background, significance, theoretical basis, research ideas and research methods of this paper, so as to pave the way for the development of the text. The second part is the case description of the second chapter. By introducing the effectiveness of tax service in our country, the deficiency and the typicality of optimizing the tax service of Ya'an Municipal State tax Bureau, the research value of optimizing the tax service of Ya'an City Internal Revenue Bureau is obtained. Have a general understanding of the problems to be studied; The third part is the third, the fourth, the fifth total three chapters, selects "the system optimization", "the means optimization" and "the troop optimization" as the case analysis three entry points, discovers each in the optimization tax service existence insufficiency, To provide the basis for the follow-up response; The fourth part is the sixth chapter solution countermeasure, summarizes the achievement (individual), provides the reference to the similar department (general), also puts forward the solution thought to the insufficiency which still exists; The fifth part is the conclusion and prospect of the seventh chapter, combing which problems have been solved, what problems still exist, and how to continue to improve in the future.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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