發(fā)布時間：2019-04-29 20:25

【摘要】：稅務(wù)部門是國家重要的經(jīng)濟管理部門,面對著廣大納稅人,社會關(guān)注度高,影響范圍大。在當(dāng)前社會矛盾、公共危機多發(fā)的情況下,稅務(wù)部門同樣要面對因稅務(wù)行政行為引發(fā)的危機,稅務(wù)行政危機的發(fā)生會影響到稅務(wù)部門正常的稅收管理秩序,并對稅務(wù)部門的公信力和外部形象造成嚴(yán)重威脅。因此,稅務(wù)部門加強行政危機管理,對于成功避免和駕馭各種風(fēng)險和危機,保障正常的稅收工作秩序,營造和諧征納關(guān)系,促進服務(wù)型稅務(wù)機關(guān)建設(shè)具有重要的現(xiàn)實意義。 本文對稅務(wù)行政危機的概念進行了界定,分析了引發(fā)稅務(wù)行政危機的主要原因,即稅收執(zhí)法的不當(dāng)與不公、納稅服務(wù)的不周與不優(yōu)。在分析當(dāng)前國內(nèi)稅務(wù)行政危機管理研究成果的基礎(chǔ)上,提出開展稅務(wù)行政危機管理不應(yīng)該就危機論危機,而應(yīng)該把重點放在預(yù)防和遏制危機上,同時稅務(wù)機關(guān)不僅要強化執(zhí)法風(fēng)險意識,規(guī)范稅收執(zhí)法行為,也要不斷改進和優(yōu)化納稅服務(wù),提高納稅人的滿意度。公共治理理論是公共管理研究領(lǐng)域的新興理論,它強調(diào)治理的多主體性,支持被管理者與第三方參與治理。本文將公共治理理論導(dǎo)入稅務(wù)行政危機管理中,對在稅法執(zhí)法、納稅服務(wù)中如何充分發(fā)揮稅務(wù)機關(guān)、納稅人以及第三方組織各自的作用,從而有效地防止和遏制稅務(wù)行政危機的發(fā)生進行了闡述。研究內(nèi)容主要包括三個部分,第一部分是對稅務(wù)行政危機進行定義,分析其產(chǎn)生的原因和根源。第二部分是對公共治理理論的介紹,闡釋了公共治理理論與稅務(wù)行政危機管理的關(guān)聯(lián)性。第三部分是基于公共治理視角,從稅收執(zhí)法和優(yōu)化納稅服務(wù)兩個方面對稅務(wù)行政危機管理進行研究,提出具體的思路和措施。
[Abstract]:The tax department is an important economic and administrative department of the country, facing the taxpayer, the society pays high attention to it and has a wide range of influence. Under the current social contradictions and the frequent occurrence of public crises, the tax authorities also have to face the crisis caused by tax administrative actions. The occurrence of the tax administrative crisis will affect the normal tax administration order of the tax departments. It also poses a serious threat to the credibility and external image of the tax department. Therefore, the strengthening of administrative crisis management by tax departments is of great practical significance for successfully avoiding and managing all kinds of risks and crises, ensuring normal tax work order, building harmonious collection-payment relationship, and promoting the construction of service-oriented tax authorities. This paper defines the concept of tax administrative crisis, and analyzes the main causes of tax administrative crisis, that is, improper and unfair tax enforcement, inadequate and poor tax service. On the basis of analyzing the research results of current domestic tax administration crisis management, it is pointed out that the development of tax administration crisis management should not be based on crisis theory, but should focus on the prevention and containment of crisis. At the same time, tax authorities should not only strengthen the awareness of law enforcement risks, standardize the behavior of tax enforcement, but also constantly improve and optimize tax service, and improve the satisfaction of taxpayers. The theory of public governance is a new theory in the field of public management. It emphasizes the multi-subjectivity of governance and supports the participation of managers and third parties in governance. This paper introduces the theory of public governance into the management of tax administrative crisis, and how to give full play to the respective roles of tax authorities, taxpayers and third-party organizations in the enforcement of tax laws and tax services. Thus effectively prevent and contain the occurrence of tax administrative crisis is expounded. The research mainly includes three parts. The first part is to define the tax administrative crisis and analyze its causes and roots. The second part is the introduction of public governance theory, explaining the relationship between public governance theory and tax administration crisis management. The third part is based on the perspective of public governance, from the tax law enforcement and optimization of tax service two aspects of tax administration crisis management research, put forward specific ideas and measures.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;D63

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本文編號：2468505