本文選題：納稅服務(wù)　+ 滿意度�。灰裕�《大連理工大學(xué)》2014年碩士論文

【摘要】：納稅服務(wù)既是稅務(wù)工作的重點也是公共管理學(xué)的重要內(nèi)容之一。追溯過往,自2008年稅務(wù)系統(tǒng)明確提出“服務(wù)科學(xué)發(fā)展觀,共建和諧稅收”的工作主題之后,各稅務(wù)部門便開始由“管理型政府”向“服務(wù)型政府”轉(zhuǎn)變,納稅服務(wù)成為稅收工作重點。現(xiàn)今,無論是可持續(xù)發(fā)展觀還是黨的群眾路線教育實踐活動,更加要求稅務(wù)機關(guān)做好服務(wù)納稅人的工作,滿足納稅人合理要求,持續(xù)提高納稅人滿意度和稅法遵從度,提供更高效更快捷更優(yōu)質(zhì)的納稅服務(wù)。 隨著納稅服務(wù)的不斷推廣和發(fā)展,服務(wù)意識、服務(wù)方式、服務(wù)質(zhì)量都有巨大提高,征納關(guān)系得到了明顯改善,但是仍然存在著一些問題和矛盾。不同地域的納稅服務(wù)基礎(chǔ)和發(fā)展程度不盡相同,納稅服務(wù)水平參差不齊。對于對外經(jīng)濟相對較多的沿海城市,些涉外涉稅問題和服務(wù)還亟待提高。所以如何優(yōu)化現(xiàn)有的納稅服務(wù),穩(wěn)步提高納稅服務(wù)滿意度,真正做到構(gòu)建和諧征納關(guān)系,仍是我們需要不斷探索研究和解決的。 本文便針對納稅服務(wù)進行研究,以大連市金州區(qū)為例,以滿意度為調(diào)查指標進行分析。首先采用文獻分析法,對國內(nèi)外納稅服務(wù)及滿意度有關(guān)論文進行分析,并結(jié)合區(qū)局實際情況進行前期調(diào)研；其次設(shè)計模型,采用問卷調(diào)查、樣本抽樣等方法進行金州區(qū)納稅服務(wù)滿意度調(diào)查設(shè)計,對298份有效問卷進行數(shù)據(jù)整理并統(tǒng)計分析；之后對建立的納稅服務(wù)滿意度多元線性回歸模型進行分析。模型反映影響納稅服務(wù)滿意的因素有咨詢輔導(dǎo)宣傳、稅務(wù)基礎(chǔ)性管理、稅務(wù)稽查管理、納稅人救助四項,得出辦稅流程、辦稅效率、宣傳、稽查管理、納稅人救助等方面的問題,總結(jié)出信息化軟硬件匹配、征管協(xié)調(diào)性等影響因素；最后提出提升金州區(qū)納稅服務(wù)滿意度的對策主要集中在兩個方面,宏觀方面為調(diào)整雙方征納意識和建立高效低成本的稅收征管方式,而微觀方面就是要因地制宜的開展特色稅收征管工作,更具體更細致更接“地氣”,適合工作小范圍迅速開展。宏觀方面偏重于由根而治,以金州區(qū)為點以基層局為面來思考提升的對策；微觀方面偏重于細致具體,適合達成短期的提升目標。 本文希望通過調(diào)查研究不僅僅對金州區(qū)納稅服務(wù)滿意度做出客觀、公正的評價,提出有效可行的具體方案,而且可以為稅務(wù)系統(tǒng)尤其是基層稅務(wù)部門納稅服務(wù)的完善提供有益的參考。
[Abstract]:Tax service is not only the focus of tax work, but also one of the important contents of public management.Looking back on the past, since 2008, when the tax system explicitly put forward the theme of "service scientific development concept and harmonious taxation", various tax departments began to change from "management-oriented government" to "service-oriented government".Tax service has become the focus of tax work.Nowadays, both the sustainable development concept and the Party's mass line education activities require the tax authorities to do a good job of serving taxpayers, to meet the reasonable requirements of taxpayers, and to continuously improve the satisfaction of taxpayers and the degree of compliance with tax laws.Provide more efficient, faster and better tax service.With the continuous promotion and development of tax service, service consciousness, service mode, service quality have been greatly improved, the relationship between levy and payment has been improved obviously, but there are still some problems and contradictions.The basis and development of tax service are different in different regions, and the level of tax service is not uniform.For coastal cities with relatively more foreign economies, foreign tax issues and services need to be improved.So how to optimize the existing tax service, steadily improve the satisfaction of the tax service, and truly achieve a harmonious relationship between collection and payment, is still a need to continue to explore and solve the problem.This paper studies the tax service, taking Jinzhou District of Dalian City as an example and taking satisfaction degree as the index of investigation.First of all, the literature analysis method is used to analyze the domestic and foreign tax service and satisfaction degree related papers, and combined with the actual situation of the regional bureau to carry out preliminary investigation; secondly, the design model, using questionnaire survey,Sample sampling and other methods were used to design the satisfaction of tax service in Jinzhou District. 298 valid questionnaires were collected and analyzed statistically. Then the multivariate linear regression model of tax service satisfaction was analyzed.The model reflects the factors that affect the satisfaction of tax service, such as consultation and guidance propaganda, tax basic management, tax inspection management and taxpayer assistance. The process, efficiency, publicity and inspection management of tax administration are obtained.The problems of taxpayer rescue and so on, summed up the information software and hardware matching, the coordination of collection and management and other factors. Finally, the countermeasures to improve the satisfaction degree of tax service in Jinzhou district are mainly focused on two aspects.Macroscopically, in order to adjust the consciousness of both sides of the tax collection and to establish an efficient and low-cost way of tax collection and management, the microscopic aspect is to carry out the work of characteristic tax collection and management according to local conditions, so as to be more specific, more meticulous, and more sensitive to "local conditions."Suitable for small scale and rapid development.Macroscopical aspect pays more attention to managing by root, taking Jinzhou district as the point and taking basic level bureau as the plane to think about the countermeasure of promotion; microcosmic aspect is more emphasis on meticulous and concrete, suitable to achieve short-term promotion goal.This paper hopes to make an objective and fair evaluation of the satisfaction degree of tax service in Jinzhou District through investigation and study, and put forward effective and feasible concrete plan.And it can provide a useful reference for tax system, especially the tax service of grassroots tax department.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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