本文選題：納稅服務　切入點：納稅服務體系　出處：《吉林財經大學》2014年碩士論文

【摘要】：“納稅服務”這一概念自上世紀50年代美國提出以來在國際社會逐漸得到認可并積極推行。當前,西方發(fā)達國家都有著自己較為完善的納稅服務體系,既提高了全民主動的納稅意識,又促進了稅收收入的穩(wěn)定持續(xù)增長。 相對來講，我國的納稅服務起步較晚，1990年的全國稅收征管工作會議上這一概念才被正式提出，在那之后才慢慢引起全社會的關注和重視。隨著我國社會主義法制建設的推進以及政府職能的轉變,納稅服務已然成為稅務機關的一項重要工作，也是近幾年來稅收理論界和稅收實務中研究的熱點問題,是各國現(xiàn)代稅收征收管理發(fā)展的新趨勢。從我國的納稅服務現(xiàn)狀來看,各級的稅務機關已經對納稅服務進行了積極的探索和實踐，成績也較為突出。隨著社會經濟的不斷發(fā)展，，政府職能的轉變，納稅服務在服務思路、服務內容及服務水平上都要跟上時代的步伐，我國亟需完善和構建符合我國國情的納稅服務體系。 本文在簡要回顧我國納稅服務體系建設歷程的基礎上，運用新公共產品理論和稅法遵從理論深入分析了我國納稅服務現(xiàn)狀、存在的問題及成因，總結美、英、德等西方發(fā)達國家納稅服務體系建設的經驗，闡明我國納稅服務體系建設的目標和原則，進而提出完善我國納稅服務體系的對策建議。
[Abstract]:The concept of "service tax" since the last century, the United States in 50s in the international community gradually recognized and actively promoted. At present, the western developed countries have their own relatively perfect tax service system, not only improves the active tax awareness, and promote the steady growth of tax revenue.
Relatively speaking, China's tax service started late in 1990, the national tax administration work conference this concept was formally presented after that gradually aroused the concern of the whole society and attention. Along with our country socialist legal system construction and promote the transformation of government functions, the tax service has become an important work of the tax authorities that is a hot issue in recent years, tax theory and tax practice research, is the new trend of development of the modern tax collection management. From the current situation of our tax services, tax authorities at all levels have been of taxservices active exploration and practice, results are also more prominent. With the continuous development of the social economy, the transformation of government functions, the tax service in the service concept, service content and service level should keep pace with the times, our country needs to improve and build our The tax service system of the national conditions.
Based on a brief review of the history of tax service system construction in our country, using the new theory of public goods and tax compliance theory to the analysis of the tax service status in our country, the existing problems and causes, to summarize, English, Germany and other western developed countries the tax service system construction experience, clarify the objectives and principles of tax service system in our country, and put forward some suggestions to improve the tax service system in China.

【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關期刊論文 前1條

1 劉普照;;淺論我國納稅服務的現(xiàn)狀與優(yōu)化[J];東岳論叢;2009年11期

本文編號：1654996