天津市地税局纳税服务工作现状及对策研究

发布时间：2019-06-03 20:44

【摘要】：天津作为直辖市和国家综合改革实验区，如何实现税收与经济发展相互协调、相互促进具有重要的理论和实践意义。近年来，天津地税在提高纳税服务质效方面进行了大量有益探索和深入尝试，取得了一些成果。但从整体来看，天津地税纳税服务水平与发达国家甚至全国其他发达省市相比，还存在一些差距和不足。本文从基层税收工作实际情况出发，采用文献研究、归纳总结等方法，结合税收遵从相关理论，对纳税服务理论发展沿革、税收遵从理论与纳税服务理论关系、天津地税纳税服务现状、天津地税纳税服务现存问题进行了细致剖析。具体包括纳税服务认识、观念、形式、社会化服务、纳税服务绩效考评等方面。同时，在借鉴英国、美国、日本等发达国家以及爱尔兰、南非等发展中国家纳税服务先进经验基础上，结合作者自身的思考和实践，对总结发现的各项问题提出意见建议和改进措施，包括更新纳税服务观念、统筹纳税服务机构建设、健全纳税服务制度、创新纳税服务方式、搭建纳税服务信息共享平台、关注税务代理服务发展等。
[Abstract]:As a municipality directly under the Central Government and an experimental area for national comprehensive reform, it is of great theoretical and practical significance to realize the coordination and promotion of tax and economic development. In recent years, Tianjin local tax has made a lot of beneficial exploration and in-depth attempts to improve the quality and efficiency of tax service, and some achievements have been made. However, on the whole, compared with developed countries and even other developed provinces and cities in China, there are still some gaps and shortcomings in Tianjin local tax service level. Starting from the actual situation of tax work at the grass-roots level, this paper adopts the methods of literature research, induction and summary, combined with the relevant theories of tax compliance, the development and evolution of tax service theory, the relationship between tax compliance theory and tax service theory. The present situation of Tianjin local tax service and the existing problems of Tianjin local tax service are analyzed in detail. It includes tax service cognition, concept, form, socialized service, tax service performance evaluation and so on. At the same time, on the basis of drawing lessons from the advanced experience of developed countries such as Britain, the United States, Japan, Ireland, South Africa and other developing countries, combined with the author's own thinking and practice, This paper puts forward some suggestions and improvement measures for summing up the problems found, including renewing the concept of tax service, coordinating the construction of tax service institutions, perfecting the tax service system, innovating the way of tax service, and building a platform for sharing tax service information. Pay attention to the development of tax agency service and so on.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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