本文關(guān)鍵詞： 寧明縣 國稅 納稅服務(wù) 平臺優(yōu)化　出處：《廣西大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：《黨的十八大報(bào)告》科學(xué)分析了我國目前面臨的新形勢,提出了當(dāng)代中國的兩大戰(zhàn)略目標(biāo)：全面建成小康社會、全面深化改革開放；并提出要加快完善社會主義市場經(jīng)濟(jì)體制和加快轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式。隨著經(jīng)濟(jì)的向前發(fā)展、生活水平的不斷提高,廣大納稅人也對稅務(wù)機(jī)關(guān)提供合理、高效、便捷的納稅服務(wù)提出了新的期望�；鶎訃惒块T一方面面臨著上級部門和地方政府的績效考核,另一方面又擔(dān)負(fù)著構(gòu)建和諧征納關(guān)系、服務(wù)廣大納稅人的任務(wù)。國內(nèi)外的實(shí)踐也表明,擁有一個(gè)合理、高效、便捷的納稅服務(wù)平臺,在有效的提高稅收服務(wù)的質(zhì)量的同時(shí)也會促進(jìn)增加稅收收入。本文希望通過研究寧明縣國稅局在現(xiàn)有納稅服務(wù)平臺上為納稅人提供的納稅服務(wù),對會計(jì)人員儲備比較薄弱的經(jīng)濟(jì)落后地區(qū)、邊遠(yuǎn)山區(qū)等納稅服務(wù)成本較高地區(qū)的中小企業(yè),就應(yīng)該如何合理進(jìn)行納稅服務(wù)資源的投放,促進(jìn)納稅服務(wù)水平的提升,并將服務(wù)中遇到問題的反饋、群眾的呼聲等方面收集整理,以此作為政府導(dǎo)向,運(yùn)用新公共管理理論,提出促進(jìn)政府治理的深化和完善的建議。也希望結(jié)合筆者自身的基層工作經(jīng)驗(yàn),對基層國稅部門納稅服務(wù)工作中存在的問題、成因進(jìn)行剖析,提出發(fā)展和完善納稅服務(wù)的設(shè)想和建議,為完善和優(yōu)化納稅服務(wù)體系的發(fā)展提供參考的樣本。論文分為五個(gè)部分：第一部分,緒論。主要闡述選題的經(jīng)濟(jì)發(fā)展、國家政策變革、地方環(huán)境的背景,說明為什么要研究基層國稅納稅服務(wù)體系需要優(yōu)化和完善的原因。提出該課題的具體目標(biāo)、研究方法、研究框架及創(chuàng)新點(diǎn)。介紹國內(nèi)外納稅服務(wù)理論基礎(chǔ)和國內(nèi)外實(shí)踐經(jīng)驗(yàn)啟示及各國的實(shí)踐和發(fā)展模式。第二部分,闡述我國國稅稅收征收管理理論的征收原則、構(gòu)成的要素。概述寧明縣的自然環(huán)境條件、經(jīng)濟(jì)與社會發(fā)展情況,分析寧明縣的經(jīng)濟(jì)發(fā)展?fàn)顩r、現(xiàn)有的行業(yè)分布情況、稅收管理中存在問題及滯后原因,歸納總結(jié)以寧明縣為代表的少數(shù)民族邊遠(yuǎn)地區(qū)稅收管理體系的特點(diǎn)。第三部分,結(jié)合實(shí)際情況,對寧明縣國稅納稅服務(wù)平臺的構(gòu)成要素進(jìn)行分析,找出現(xiàn)有納稅服務(wù)平臺的優(yōu)缺點(diǎn),提出存在問題。第四部分,從理論和實(shí)踐角度提出寧明縣國稅納稅服務(wù)平臺優(yōu)化的發(fā)展對策。第五部分,結(jié)論與建議。總結(jié)課題研究最終解決的問題和得出的結(jié)論,以及有待進(jìn)一步研究問題的建議。
[Abstract]:The report of the 18 Congress of the Party scientifically analyzes the new situation that our country is facing at present, and puts forward two strategic goals of contemporary China: to build a well-off society in an all-round way and to deepen the reform and opening up in an all-round way; With the development of the economy and the continuous improvement of living standards, the vast number of taxpayers also provide reasonable and efficient tax authorities. The convenient tax service puts forward new expectations. On the one hand, the grass-roots state tax departments are faced with the performance appraisal of higher authorities and local governments, on the other hand, they are charged with building a harmonious relationship between collection and payment. Domestic and foreign practice also shows that there is a reasonable, efficient and convenient tax service platform. While effectively improving the quality of tax service, it will also promote the increase of tax revenue. This paper hopes to study the tax service provided by the National Revenue Bureau of Ningming County to taxpayers on the existing tax service platform. For small and medium-sized enterprises in economically backward areas with weak accounting personnel reserves and in areas with high tax service costs, such as remote mountain areas, how to reasonably invest tax service resources and promote the improvement of tax service level, And collect and sort out the feedback of problems encountered in the service, the voice of the masses and so on, so as to use the new public management theory as the guidance of the government. Some suggestions are put forward to promote the deepening and perfection of government governance. I also hope to analyze the problems and causes in the tax service work of the grass-roots state tax departments in the light of the author's own work experience at the grass-roots level. The paper is divided into five parts: the first part, the introduction. The background of the local environment and the reasons why we should study the basic level tax service system of state tax should be optimized and perfected. The specific objectives and research methods of this subject are put forward. This paper introduces the theoretical basis of tax service at home and abroad, the enlightenment of domestic and foreign practical experience, and the practice and development model of various countries. The second part expounds the collection principles of tax collection and management theory in China. This paper summarizes the natural environment conditions, economic and social development of Ningming County, analyzes the economic development of Ningming County, the distribution of existing industries, the existing problems in tax administration and the reasons for its lagging behind. The characteristics of tax administration system in remote minority areas represented by Ningming County are summarized. The third part, combined with the actual situation, analyzes the constituent elements of the tax service platform of Ningming County. To find out the advantages and disadvantages of the tax service platform, to put forward the existing problems. Part 4th, from the theoretical and practical point of view, put forward the Ningming County tax service platform optimization development countermeasures. 5th part, Conclusions and suggestions. Summarize the problems and conclusions of the final research, as well as the suggestions for further study.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫一冰;姚東;;納稅服務(wù)工作的回顧和展望——訪國家稅務(wù)總局納稅服務(wù)司司長張樹學(xué)[J];中國稅務(wù);2013年11期

2 葉金育;沈昶宇;孫超;;納稅服務(wù)的缺位與對策——基于沿海發(fā)達(dá)地區(qū)和發(fā)達(dá)國家的實(shí)踐[J];稅收經(jīng)濟(jì)研究;2013年02期

3 張志勇;夏智靈;;日本藍(lán)色申報(bào)制度的設(shè)計(jì)及啟示[J];稅務(wù)研究;2013年04期

4 張新;安體富;;對我國稅收信息化現(xiàn)狀的反思與國際借鑒[J];稅收經(jīng)濟(jì)研究;2012年05期

5 陳日生;沈黎亮;吳慧;;美國稅務(wù)管理的特點(diǎn)及啟示[J];涉外稅務(wù);2012年10期

6 趙濤;王璽;;國外納稅服務(wù)機(jī)構(gòu)類型概覽[J];稅務(wù)研究;2012年10期

7 李云暉;;新公共管理理論對我國政府改革的啟示[J];人民論壇;2011年14期

8 周德剛;;“稅源專業(yè)化管理”專題調(diào)研——走進(jìn)山東[J];經(jīng)營管理者;2011年09期

9 薛鋼;魯蓉;陸彩東;;完善我國電子化納稅服務(wù)平臺建設(shè)的若干思考[J];涉外稅務(wù);2010年12期

10 楚明錕;楊璐璐;;論新公共服務(wù)與新公共管理的同異性[J];中州學(xué)刊;2010年04期

相關(guān)重要報(bào)紙文章 前3條

1 馬s，

本文編號：1534099