本文選題：達(dá)州 + 納稅服務(wù)��； 參考：《西南交通大學(xué)》2013年碩士論文

【摘要】：納稅服務(wù)是稅收行政行為的重要組成部分,優(yōu)化納稅服務(wù),是稅務(wù)機(jī)關(guān)樹立和落實(shí)科學(xué)發(fā)展觀、構(gòu)建社會(huì)主義和諧社會(huì)的重要內(nèi)容,是轉(zhuǎn)變政府職能、建立現(xiàn)代稅收征管關(guān)系的必然選擇,是提高稅收征管質(zhì)量和效率的有效途徑,對于增進(jìn)社會(huì)經(jīng)濟(jì)效益,融洽稅收征納關(guān)系,促進(jìn)稅務(wù)機(jī)關(guān)依法治稅,增強(qiáng)全社會(huì)依法誠信納稅意識(shí)具有重要意義。 近年來,達(dá)州市國稅系統(tǒng)積極探索優(yōu)化納稅服務(wù)的方法和途徑,積極推行公開辦稅制度、實(shí)行行政許可(審批)“兩集中兩到位”、簡并優(yōu)化辦稅流程、加強(qiáng)稅法宣傳輔導(dǎo)服務(wù)和創(chuàng)新推出六大特色服務(wù),有力提升了稅收征管水平。同時(shí),納稅服務(wù)過程中還存在著納稅服務(wù)意識(shí)有待強(qiáng)化、稅法宣傳不深入、溝通協(xié)調(diào)機(jī)制不完善、納稅服務(wù)體系不健全、信息化水平相對較低和稅務(wù)中介機(jī)構(gòu)專業(yè)化程度低等問題。本文以公共管理的有關(guān)理論為指導(dǎo),借鑒國內(nèi)外先進(jìn)地區(qū)納稅服務(wù)的實(shí)踐經(jīng)驗(yàn),提出了達(dá)州市國稅系統(tǒng)優(yōu)化納稅服務(wù)應(yīng)更新思想觀念、強(qiáng)化服務(wù)意識(shí),加強(qiáng)組織領(lǐng)導(dǎo)、建立工作機(jī)制,豐富納稅服務(wù)內(nèi)容、創(chuàng)新納稅服務(wù)手段,簡化和規(guī)范辦稅流程、降低納稅成本,加強(qiáng)辦稅服務(wù)廳規(guī)范化建設(shè),完善考核監(jiān)督體系和激勵(lì)機(jī)制,構(gòu)建納稅大服務(wù)格局等七個(gè)方面的建議,以期對其他地市加強(qiáng)納稅服務(wù)建設(shè)提供一些借鑒。
[Abstract]:Tax service is an important part of tax administrative behavior. Optimizing tax service is an important content for tax authorities to establish and implement the scientific concept of development, to build a harmonious socialist society, and to transform the functions of the government. The inevitable choice of establishing the relationship of modern tax collection and management is an effective way to improve the quality and efficiency of tax collection and management, to enhance the social and economic benefits, to harmonize the relationship of tax collection and payment, and to promote the tax authorities to administer taxes according to law. It is of great significance to strengthen the whole society's consciousness of paying taxes in good faith according to law. In recent years, the Dazhou state tax system has actively explored the ways and means of optimizing the tax service, actively implemented the open tax system, implemented the administrative license (examination and approval), "two concentration and two in place", and simplified and optimized the tax process. Strengthening the tax law propaganda and guidance service and innovating and introducing six characteristic services can improve the level of tax collection and management. At the same time, there are some problems in the process of tax service, such as the consciousness of tax service needs to be strengthened, the propaganda of tax law is not deep, the communication and coordination mechanism is not perfect, and the tax service system is not perfect. The informatization level is relatively low and the tax intermediary organization specialization degree is low and so on. Under the guidance of the relevant theories of public administration and drawing on the practical experience of tax service in advanced regions at home and abroad, this paper puts forward that the optimization of tax service in Dazhou state tax system should renew the ideology, strengthen the service consciousness, and strengthen the organization and leadership. To establish a working mechanism, enrich the content of tax service, innovate the means of tax service, simplify and standardize the tax process, reduce the tax payment cost, strengthen the standardized construction of the tax service department, and improve the examination and supervision system and the incentive mechanism. In order to provide some reference for other cities to strengthen the construction of tax service.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42

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