本文選題：重慶 + 國稅�。� 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：從上個(gè)世紀(jì)70年代開始,納稅服務(wù)逐漸開始成為各個(gè)已經(jīng)建立現(xiàn)代市場經(jīng)濟(jì)的國家稅務(wù)征管工作主要內(nèi)容之一。以美國為代表的發(fā)達(dá)國家通過不斷改革和優(yōu)化,已經(jīng)建立了比較成熟的納稅服務(wù)體系。我國從1990年開始對納稅服務(wù)進(jìn)行探索至今,納稅服務(wù)在稅收工作中地位顯著提高。2011年,國稅總局制定《“十二五”時(shí)期納稅服務(wù)工作發(fā)展規(guī)劃》,提出要構(gòu)建和諧的征納關(guān)系和服務(wù)型的稅務(wù)機(jī)關(guān),全面推進(jìn)現(xiàn)代納稅服務(wù)體系建設(shè)的目標(biāo)。 重慶市國稅系統(tǒng)納稅服務(wù)工作經(jīng)過多年的探索,在保護(hù)納稅人權(quán)益、辦稅服務(wù)廳建設(shè)、稅收宣傳、納稅服務(wù)監(jiān)督評價(jià)和多樣化服務(wù)等具體措施上有一定的突破,稅收征管體制逐步由監(jiān)督管理逐步向納稅服務(wù)方向轉(zhuǎn)變,但通過納稅人滿意度調(diào)查發(fā)現(xiàn),稅務(wù)機(jī)關(guān)仍然強(qiáng)調(diào)的只是稅收的收入職能、調(diào)節(jié)職能和監(jiān)督職能,對納稅服務(wù)工作缺乏認(rèn)識和重視,存在服務(wù)意識淡薄、稅收宣傳效果不佳、辦稅流程復(fù)雜、納稅人權(quán)益保護(hù)措施不得力、信息化應(yīng)用水平仍較低和納稅服務(wù)績效評估體系還不完善等六方面的問題。 本文作者結(jié)合對納稅服務(wù)概念和內(nèi)容的研究,運(yùn)用新公共服務(wù)理論、稅收遵從理論、政府績效評估理論,借鑒美國、德國、澳大利亞和日本開展納稅服務(wù)的先進(jìn)做法,采用文獻(xiàn)資料對比研究法、比較分析法和定性與定量分析法等分析方法,結(jié)合作者稅務(wù)工作的實(shí)踐經(jīng)驗(yàn),從納稅服務(wù)機(jī)制、信息化建設(shè)、社會(huì)組織合作、個(gè)性化納稅服務(wù)、經(jīng)費(fèi)保障和構(gòu)建科學(xué)的納稅服務(wù)績效評估體系六個(gè)方面提出優(yōu)化重慶市國稅系統(tǒng)納稅服務(wù)的對策。筆者認(rèn)為提出的對策有一定的創(chuàng)新和較強(qiáng)的針對性,對重慶市國稅系統(tǒng)優(yōu)化納稅服務(wù)帶具有借鑒意義,可以有效推動(dòng)重慶市國稅系統(tǒng)進(jìn)一步從管理型機(jī)關(guān)向服務(wù)型機(jī)關(guān)轉(zhuǎn)變,構(gòu)建和諧的征納關(guān)系,提高納稅人自愿遵從,提升國稅機(jī)關(guān)和稅務(wù)人員公眾形象。 本文共六章。分別為緒論、納稅服務(wù)的概念及理論基礎(chǔ)、重慶市國稅系統(tǒng)納稅服務(wù)的現(xiàn)狀、重慶市國稅系統(tǒng)納稅服務(wù)存在的問題、國外納稅服務(wù)做法和借鑒和優(yōu)化重慶市國稅系統(tǒng)納稅服務(wù)的對策。
[Abstract]:Since the 1970s, tax service has gradually become one of the main contents of tax collection and management in various countries that have established modern market economy. The developed countries represented by the United States have established a more mature tax service system through continuous reform and optimization. Since 1990, when China began to explore the tax service, the status of tax service in the tax work has improved significantly. In 2011, The State Administration of Taxation formulated the development plan of tax service in the 12th Five-Year Plan, and put forward the goal of building a harmonious tax collection and payment relationship and a service-oriented tax authority to promote the construction of the modern tax service system in an all-round way. After many years of exploration, the tax service of Chongqing's state tax system has made some breakthroughs in protecting the interests of taxpayers, building tax service departments, tax publicity, tax service supervision and evaluation, and diversified services. The system of tax collection and management has gradually changed from supervision and management to tax service. However, through the investigation of taxpayers' satisfaction, it is found that the tax authorities still emphasize only the revenue function, regulation function and supervision function of tax revenue. Lack of understanding and attention to tax service, weak service awareness, poor tax publicity, complex tax process, weak measures to protect taxpayers' rights and interests, The application level of informatization is still low and the performance evaluation system of tax service is not perfect. Based on the research on the concept and content of tax service, the author applies the new public service theory, the tax compliance theory, the government performance evaluation theory, and draws lessons from the advanced practices of the United States, Germany, Australia and Japan to carry out tax service. With the methods of comparative study of literature, comparative analysis and qualitative and quantitative analysis, combined with the practical experience of the author's tax work, from the tax service mechanism, the construction of information, the cooperation of social organizations, the individualized tax service, and so on, This paper puts forward the countermeasures of optimizing the tax service of Chongqing State tax system from six aspects: the guarantee of funds and the construction of scientific performance evaluation system of tax service. The author thinks that the countermeasures put forward have some innovation and strong pertinence, which can be used for reference to optimize the tax service belt of Chongqing state tax system, and can effectively promote the transformation of Chongqing state tax system from management to service. Build a harmonious tax collection relationship, improve the voluntary compliance of taxpayers, and enhance the public image of tax authorities and tax personnel. There are six chapters in this paper. It is the introduction, the concept and theoretical basis of tax service, the current situation of tax service in Chongqing state tax system, the problems existing in tax service of Chongqing state tax system. The methods of tax service abroad and the countermeasures to optimize the tax service of Chongqing state tax system.
【學(xué)位授予單位】：西南財(cái)經(jīng)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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