本文選題：基層國稅局 + 信息化建設(shè)　； 參考：《湖北工業(yè)大學(xué)》2017年碩士論文

【摘要】：本文研究的目的體現(xiàn)在以下幾個方面:當(dāng)前隨著信息技術(shù)的迅速發(fā)展,在稅收信息化的條件下,納稅服務(wù)的發(fā)展越來越成為人們社會的熱點關(guān)注問題。納稅作為每個公民應(yīng)盡的義務(wù),納稅機關(guān)應(yīng)當(dāng)切實履行自己的職責(zé),幫助納稅人依法納稅,并且應(yīng)當(dāng)從以人為本的角度出發(fā),采取措施來保障納稅人的合法權(quán)益,提升其在納稅過程中的滿意度。納稅信息化的根本目的是不斷提高稅收征管過程的信息化程度,充分發(fā)揮信息和技術(shù)在納稅行業(yè)的積極作用,提高辦稅效率,進一步提升納稅人對于服務(wù)的滿意度,以及提高納稅服務(wù)水平。大力推進稅收征管信息化建設(shè)對于納稅服務(wù)起著促進持續(xù)、健康、快速發(fā)展意義重大。本文綜合運用文獻分析法、比較分析法、案例分析法以及演繹歸納法等方法,以縣級國稅局為例分析信息化背景下納稅服務(wù)問題,就現(xiàn)如今納稅信息化實現(xiàn)過程中的現(xiàn)狀進行了闡述,在此基礎(chǔ)上分析了當(dāng)前所存在的問題,并提出了自己的建議以期能為完善配套機制和制度貢獻力量。筆者基于前人的研究就納稅信息化進行了討論,并從理念以及融合方式這兩個方面進行了創(chuàng)新。拿理念來說,本文認(rèn)為信息技術(shù)只是實現(xiàn)納稅信息化的基礎(chǔ),而最重要的則是應(yīng)當(dāng)構(gòu)建一個完善的納稅體系,而前人的觀點進行了否定,否定了只要信息技術(shù)跟上,納稅信息化就不遠(yuǎn)了的錯誤思想。拿融合方式來說,筆者以信息化與納稅服務(wù)融合為起點,就如何建設(shè)納稅體系提出了觀點。本文具有較強的理論與現(xiàn)實意義,一方面對現(xiàn)如今納稅信息化從理論方面進行了補充,此外,對于我國稅務(wù)事業(yè)的長遠(yuǎn)發(fā)展也有著一定的作用;另一方面能夠更好的指導(dǎo)A縣國稅局的納稅信息化的建設(shè),對辦稅廳辦稅中的步驟進行簡化,在保障辦稅工作正確進行的同時,增強了辦稅效率,而這對于其他縣稅務(wù)局的建設(shè)也有著一定的積極作用。但是本文的研究缺乏普遍性與客觀性,因為筆者選取的是縣級稅務(wù)局,而在縣級稅務(wù)局上的研究成功并不一定適合于市級稅務(wù)局、省級稅務(wù)局,乃至于國家事務(wù)局,因此具有一定的局限性。這也是筆者下一步研究的方向。
[Abstract]:The purpose of this paper is reflected in the following aspects: with the rapid development of information technology, under the condition of tax information, the development of tax service has become a hot issue in the society. Tax payment is an obligation of every citizen. The tax paying organ should earnestly perform its duties and help taxpayers pay taxes according to law, and should take measures to protect the legitimate rights and interests of taxpayers from a people-oriented point of view. Improve their satisfaction in the tax process. The fundamental purpose of tax informatization is to continuously improve the informatization of tax collection and management process, give full play to the positive role of information and technology in the tax industry, improve tax efficiency, and further enhance the satisfaction of taxpayers for service. And raise the level of tax service. It is of great significance to promote the construction of tax collection and management information for the tax service to promote sustainable, healthy and rapid development. Based on the methods of literature analysis, comparative analysis, case analysis and deductive induction, this paper takes the county tax bureau as an example to analyze the problem of tax service under the information background. This paper expounds the present situation in the process of realizing the information of tax payment, analyzes the existing problems on this basis, and puts forward some suggestions in order to contribute to the perfection of the supporting mechanism and system. Based on the previous research, the author discusses tax informatization and innovates from two aspects: idea and fusion mode. Taking the idea as an example, this paper holds that information technology is only the basis of realizing tax information, and the most important thing is to construct a perfect tax payment system. However, the previous views are negated and negated as long as the information technology keeps up with it. Tax information is not far away from the wrong idea. Taking the fusion mode as an example, the author puts forward a viewpoint on how to build a tax payment system from the point of view of the integration of information and tax service. This paper has a strong theoretical and practical significance. On the one hand, it complements the current tax information from the theoretical aspect, in addition, it also plays a certain role in the long-term development of the tax industry in China. On the other hand, it can better guide the tax information construction of the A County State tax Bureau, simplify the steps in the tax administration, and at the same time, enhance the efficiency of tax administration while ensuring that the tax work is carried out correctly. And this also has certain positive effect to the construction of other county tax bureau. However, the research in this paper lacks universality and objectivity, because the author chooses the county tax bureau, and the success of the research on the county tax bureau is not necessarily suitable for the municipal tax bureau, provincial tax bureau, and even the state affairs bureau. Therefore, there are certain limitations. This is also the author's next research direction.
【學(xué)位授予單位】：湖北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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