本文選題：納稅服務　切入點：現狀　出處：《重慶大學》2014年碩士論文　論文類型：學位論文

【摘要】：稅務部門作為公共服務的重要組成部分之一，涉及我國經濟建設和人民生活的方方面面。近年來，在提倡服務型政府的大環(huán)境下，納稅服務在現代稅收理論的支持下，取得了一定的成效。為納稅人服務是稅務部門的重要職責，優(yōu)化納稅服務是稅務部門的重要任務之一。只有不斷更新納稅服務理念，豐富納稅服務方式，提高納稅服務水平才能為納稅人提供良好的納稅服務環(huán)境，從而構建和諧的征納關系，從而提高納稅人的稅收遵從度，，降低稅收成本，提高稅收效率。 本文在研究中采取理論分析與實證分析相結合的方法，從基層稅務部門的角度理清了納稅服務的發(fā)展歷程和理論基礎，對我國的納稅服務現狀進行了評析，重點分析了我國納稅服務存在的問題。認為目前我國納稅服務意識仍需加強，納稅服務體系尚不健全，服務舉措定位存在偏差，控制風險與提高服務效率有機結合不夠，辦稅人員素質有待提高，納稅服務制度體系化建設有待完善。本文以重慶市國家稅務局Z分局的納稅服務工作為例進行了實證分析，并分析了納稅服務中納稅人最關心的幾個問題的滿意情況。最后，本文著重以納稅服務滿意度調查情況為基礎，提出了筆者認為建立納稅服務優(yōu)化機制的幾點思路：一是樹立科學化納稅服務理念，二是健全規(guī)范化納稅服務制度，三是豐富信息化納稅服務平臺，四是完善程序化納稅服務體系，五是全面提高稅務干部素質，六是加強多元化納稅服務監(jiān)督，七是構建和諧的納稅服務環(huán)境。 筆者認為，優(yōu)化納稅服務仍然是今后幾年稅務工作的重中之重，必須不斷尋求納稅服務的優(yōu)化方式，以多種載體豐富納稅服務的內涵，從而達到提高稅收效率，和諧征納關系的目的。
[Abstract]:As one of the important parts of public service, tax department involves all aspects of economic construction and people's life in our country. In recent years, under the environment of advocating service-oriented government, tax service is supported by modern tax theory. Has achieved certain results. Serving taxpayers is an important duty of tax departments, and optimizing tax services is an important part of Ren Wuzhi. Only by constantly updating the concept of tax service and enriching the ways of tax service, Only by improving the level of tax payment service can we provide a good tax service environment for taxpayers, thus construct a harmonious relationship between tax collection and payment, thus improve the tax compliance degree of taxpayers, reduce the tax cost, and improve the efficiency of tax collection. In this paper, by combining theoretical analysis with empirical analysis, this paper clarifies the development and theoretical basis of tax service from the perspective of grass-roots tax departments, and evaluates the present situation of tax service in China. The problems of tax service in our country are analyzed emphatically. It is concluded that the consciousness of tax service in our country still needs to be strengthened, the tax service system is not perfect, the orientation of service measures is wrong, and the combination of controlling risk and improving service efficiency is not enough. The quality of tax personnel needs to be improved, and the systematization of tax service system needs to be improved. This paper takes the tax service work of branch Z of Chongqing State Taxation Bureau as an example to carry out an empirical analysis. Finally, based on the investigation of tax service satisfaction, the paper analyzes the satisfaction of several issues that taxpayers are most concerned about. The author puts forward several ideas for establishing the tax service optimization mechanism: first, to establish the scientific tax service concept; second, to perfect the standardized tax service system; third, to enrich the information tax service platform. The fourth is to perfect the procedure tax service system, the fifth is to improve the quality of tax cadres in an all-round way, the sixth is to strengthen the supervision of diversified tax service, and the seventh is to build a harmonious tax service environment. In my opinion, the optimization of tax service is still the top priority of tax work in the next few years. We must constantly seek the optimization method of tax service, enrich the connotation of tax service with various carriers, so as to improve the tax revenue efficiency. The purpose of harmonious relationship between levy and payment.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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