本文選題：納稅人 + 權(quán)益保護(hù)�。� 參考：《廈門大學(xué)》2014年碩士論文

【摘要】：近年來,隨著服務(wù)型政府建設(shè)的快速發(fā)展,以及納稅人法制觀念的日益增強(qiáng),對納稅人權(quán)益的保護(hù)成為納稅服務(wù)的重要職能之一,越來越受到重視。當(dāng)前,稅收管理更注重強(qiáng)調(diào)納稅人的義務(wù),對納稅人權(quán)益的保護(hù)往往被忽視,多數(shù)納稅人甚至不清楚自己具有什么樣的權(quán)益,權(quán)益保護(hù)也就無從談起。納稅人權(quán)益保護(hù)與納稅服務(wù)相輔相成,不可分割,從目的上看,納稅服務(wù)是為了更好地保護(hù)納稅人的合法權(quán)益。只有維護(hù)好納稅人的合法權(quán)益,納稅人才能更好地履行納稅義務(wù)。同時(shí),納稅服務(wù)也是保護(hù)納稅人權(quán)益的有效途徑,以保護(hù)納稅人權(quán)益為根本導(dǎo)向,及時(shí)收集反饋納稅人的需求,有針對性地優(yōu)化服務(wù),將有利于形成稅收征納雙方和諧的雙贏局面。本文旨在從納稅人權(quán)益保護(hù)的視角審視當(dāng)前我國的納稅服務(wù)工作,在借鑒發(fā)達(dá)國家先進(jìn)理論和實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上,結(jié)合我國國情,提出應(yīng)從健全法律體系,推進(jìn)法制化進(jìn)程；更新服務(wù)理念,營造征納雙方平等氛圍；加強(qiáng)權(quán)力制約,提高服務(wù)能力；強(qiáng)化便民措施,建設(shè)信息化服務(wù)平臺；實(shí)行流程再造,節(jié)約納稅人辦稅成本；以及完善考評機(jī)制,提升服務(wù)質(zhì)量等方面建立健全納稅服務(wù)體系,進(jìn)而保障納稅人的合法權(quán)益。
[Abstract]:In recent years, with the rapid development of service-oriented government construction and the increasing legal concept of taxpayers, the protection of taxpayers' rights and interests has become one of the important functions of tax service, and has been paid more and more attention. At present, the tax administration pays more attention to the taxpayer's duty, the protection of the taxpayer's rights and interests is often ignored, most taxpayers do not even know what kind of rights and interests they have, the protection of the rights and interests can not be discussed. The protection of taxpayer's rights and interests and the tax service complement each other and cannot be separated. From the point of view of purpose, the purpose of tax service is to better protect the legitimate rights and interests of taxpayers. Only by safeguarding the legitimate rights and interests of taxpayers can taxpayers better fulfill their tax obligations. At the same time, tax service is also an effective way to protect the rights and interests of taxpayers. It takes the protection of taxpayers' rights and interests as the fundamental direction, collects feedback on taxpayers' needs in time, and optimizes services in a targeted manner. Will be conducive to the formation of tax collection and payment of a harmonious win-win situation. The purpose of this paper is to examine the current tax service work in China from the perspective of the protection of taxpayers' rights and interests. On the basis of drawing lessons from the advanced theories and practical experiences of developed countries and combining the national conditions of our country, this paper puts forward that we should improve the legal system and promote the process of legalization. Renew the service idea, create the equal atmosphere between the two sides; strengthen the power restriction, improve the service ability; strengthen the measures to facilitate the people, build the information service platform; implement the process reengineering, save the tax cost of the taxpayer; and perfect the appraisal mechanism, Improve the quality of services and establish a sound tax service system to protect the legitimate rights and interests of taxpayers.
【學(xué)位授予單位】：廈門大學(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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