本文選題：呼和浩特市　切入點(diǎn)：地稅二分局　出處：《內(nèi)蒙古大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：納稅服務(wù)的概念最早由美國(guó)提出,到我國(guó)首次提出納稅服務(wù)的概念,已經(jīng)是20世紀(jì)90年代了。我國(guó)對(duì)于納稅服務(wù)的研究起步雖晚,但隨著社會(huì)的進(jìn)步和發(fā)展,政府部門、社會(huì)團(tuán)體、納稅人等都意識(shí)到納稅服務(wù)在現(xiàn)代稅收征收管理中的重要作用。因此,在這樣的需求和需要下,研究?jī)?yōu)化地稅部門的納稅服務(wù),具有很重要的現(xiàn)實(shí)意義。 本論文通過(guò)文獻(xiàn)研究法、實(shí)證分析法和對(duì)比分析法,在引言部分說(shuō)明了課題研究的背景和意義、國(guó)內(nèi)外對(duì)于此課題的研究現(xiàn)狀、本文的研究?jī)?nèi)容以及所采用的研究方法、研究的創(chuàng)新點(diǎn)和不足之處。接下來(lái)通過(guò)閱讀專家學(xué)者們關(guān)于此課題的研究文獻(xiàn),歸納總結(jié)納稅服務(wù)的定義界定、特點(diǎn)和相關(guān)聯(lián)的理論。第二章、第三章通過(guò)對(duì)呼市地稅二分局當(dāng)前納稅服務(wù)工作的調(diào)查研究,分析值得借鑒的成效亮點(diǎn)以及存在的問(wèn)題。第四章、第五章通過(guò)對(duì)比美國(guó)、澳大利亞、武漢市在納稅服務(wù)工作方面的經(jīng)驗(yàn),根據(jù)地稅二分局實(shí)際存在的問(wèn)題,提出具體優(yōu)化措施。 論文的目的是從公共管理的角度出發(fā),了解學(xué)習(xí)國(guó)內(nèi)外一些先進(jìn)國(guó)家和地區(qū)如何開(kāi)展納稅服務(wù)工作并取得了怎樣的結(jié)果,結(jié)合本人在基層稅務(wù)部門所了解到的實(shí)際工作情況,提出有助于加強(qiáng)呼市地稅二分局納稅服務(wù)的對(duì)策,希望能夠?yàn)楹羰械貐^(qū)乃至其他地區(qū)做好納稅服務(wù)工作提供一定的參考。
[Abstract]:The concept of tax service was first put forward by the United States, and the concept of tax service was first put forward in our country on 1990s. Although the study of tax service in China started late, with the progress and development of society, government departments, Social organizations, taxpayers and so on are aware of the important role of tax service in modern tax collection and management. Therefore, it is of great practical significance to study and optimize the tax service of local tax departments under such needs. Through literature research, empirical analysis and comparative analysis, this paper explains the background and significance of the research, the status quo of the research at home and abroad, the research content and the research methods used in this paper. By reading the research literature of experts and scholars on this subject, the definition, characteristics and related theories of tax service are summarized and summarized. The third chapter through the investigation and research on the current tax service work of the second Branch of Huzhou Local tax Bureau, analyzes the achievements, bright spots and existing problems that should be used for reference. Chapter 4th, Chapter 5th compares the United States, Australia, Australia, the United States, Australia, the United States and Australia. Based on the experience of tax service in Wuhan City, this paper puts forward the concrete optimization measures according to the problems existing in the second Branch of Local tax. The purpose of this paper is to learn from the perspective of public administration, how to develop tax service in some advanced countries and regions at home and abroad, and what kind of results have been obtained. This paper puts forward some countermeasures to strengthen the tax service of the second Branch Bureau of Local Taxation in Huhu City, hoping to provide some reference for the tax service work in the region and even in other areas of the city.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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