本文選題：納稅服務　切入點：納稅人　出處：《哈爾濱工業(yè)大學》2014年碩士論文

【摘要】：納稅服務是現(xiàn)代稅收征管工作的重要組成部分，如今已經(jīng)成為全世界稅收管理的發(fā)展趨勢。它標志著一個國家稅收征管水平的高低，對于加強征納雙方的溝通，提高納稅人稅收遵從度、降低稅收成本方面有著非常重大的意義。 近年來，黑龍江省地稅系統(tǒng)采取了形式多樣的措施和手段，，全力提升納稅服務的質(zhì)量，提高辦稅效率，取得了不錯的成績，納稅人的滿意率逐漸上升。但同時也應該注意到，黑龍江省地稅系統(tǒng)仍然存在著諸多的問題。因此，黑龍江省地稅系統(tǒng)還有待于在總結(jié)問題的基礎(chǔ)之上，借鑒國內(nèi)外的先進經(jīng)驗，努力構(gòu)建一個更加完善的納稅服務體系。 本文以納稅服務的概念為切入點，運用公共財政理論、新公共管理理論和新公共服務理論、稅收遵從理論，結(jié)合黑龍江省地稅系統(tǒng)工作的實際，利用實證分析、比較分析、問卷調(diào)查分析、定性定量分析等研究方法，從多角度對黑龍江省地稅系統(tǒng)納稅服務現(xiàn)狀和存在的問題進行了細致的剖析，具體包括納稅服務理念、納稅服務制度、納稅宣傳、納稅咨詢、辦稅服務廳建設(shè)等方面。同時在借鑒北京市、廣東省、南京市、香港特別行政區(qū)以及美國、英國、澳大利亞、韓國等國內(nèi)外納稅服務先進經(jīng)驗的基礎(chǔ)上，結(jié)合本人自身的學習和工作實踐，對各種問題提出了針對性的建議和措施，包括更新納稅服務理念、完善納稅服務制度、注重納稅宣傳實效、提倡多元化征收方式、稅務信息共享等。
[Abstract]:Tax service is an important part of modern tax collection and management, and it has become the development trend of tax administration all over the world.It marks the level of a country's tax collection and management, and has great significance in strengthening the communication between the two sides, improving the tax compliance of taxpayers, and reducing the tax cost.In recent years, the local tax system of Heilongjiang Province has adopted various measures and means to improve the quality of tax service and the efficiency of tax administration, and has achieved good results, and the satisfaction rate of taxpayers has gradually increased.However, it should also be noted that there are still many problems in the land tax system of Heilongjiang Province.Therefore, the land tax system of Heilongjiang Province needs to build a more perfect tax service system on the basis of summing up the problems and drawing on the advanced experience at home and abroad.This paper takes the concept of tax service as the breakthrough point, applies the public finance theory, the new public management theory and the new public service theory, the tax compliance theory, unifies the Heilongjiang Province local tax system work reality, uses the demonstration analysis, the comparative analysis.Through questionnaire survey, qualitative and quantitative analysis and other research methods, this paper makes a detailed analysis of the present situation and existing problems of tax service of local tax system in Heilongjiang Province from various angles, including the concept of tax service, tax service system, tax publicity, etc.Tax consultation, tax service office construction and so on.At the same time, on the basis of learning from the advanced experience of Beijing, Guangdong, Nanjing, Hong Kong Special Administrative region, the United States, the United Kingdom, Australia, South Korea, and other domestic and international tax service services, and on the basis of their own study and work practices,Some suggestions and measures are put forward, including renewing the concept of tax service, perfecting the tax service system, paying attention to the actual effect of tax publicity, advocating diversified ways of collection, sharing tax information, and so on.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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