本文選題：國(guó)稅 + 納稅服務(wù)�。� 參考：《揚(yáng)州大學(xué)》2017年碩士論文

【摘要】：納稅服務(wù)是稅務(wù)機(jī)關(guān)指導(dǎo)和幫助納稅人正確履行納稅義務(wù)、維護(hù)納稅人權(quán)益的服務(wù),也是稅務(wù)機(jī)關(guān)依法履行義務(wù)、強(qiáng)化稅收征管的重要手段。優(yōu)化納稅服務(wù)有利于提高稅收征管效率、推動(dòng)稅收收入穩(wěn)定增長(zhǎng)、促進(jìn)征納雙方關(guān)系的和諧。本文在服務(wù)型政府理論、稅收遵從理論及整體政府理論的基礎(chǔ)上,借鑒國(guó)外先進(jìn)實(shí)踐經(jīng)驗(yàn),以高郵市國(guó)稅局納稅服務(wù)現(xiàn)狀為出發(fā)點(diǎn),通過(guò)問(wèn)卷調(diào)查,結(jié)合筆者稅收工作實(shí)踐,分析了當(dāng)前高郵市國(guó)稅局納稅服務(wù)存在問(wèn)題和原因,并提出優(yōu)化納稅服務(wù)的建議和策略。本文首先介紹了課題的研究背景及意義,闡述了該課題國(guó)內(nèi)外研究的現(xiàn)狀,在此基礎(chǔ)之上引出本文的研究思路、方法及創(chuàng)新點(diǎn)。在對(duì)相關(guān)理論進(jìn)行闡述后,介紹了高郵市納稅服務(wù)的現(xiàn)狀,并通過(guò)問(wèn)卷方式對(duì)高郵國(guó)稅局納稅服務(wù)的滿意度進(jìn)行調(diào)查,進(jìn)而剖析高郵市納稅服務(wù)存在的問(wèn)題及原因。在對(duì)國(guó)外納稅服務(wù)的先進(jìn)做法進(jìn)行介紹的基礎(chǔ)上,重點(diǎn)論述國(guó)外納稅服務(wù)的做法對(duì)我們的啟示。最后結(jié)合本人的工作實(shí)踐,在借鑒國(guó)外納稅服務(wù)先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)上,提出從四個(gè)方面提升高郵納稅服務(wù)水平的建議和策略。本文對(duì)優(yōu)化高郵市國(guó)稅局納稅服務(wù)水平提出的結(jié)論主要有:一是樹(shù)立納稅服務(wù)理念;二是從宣傳、咨詢、誠(chéng)信和信息化四個(gè)方面提高納稅服務(wù)效率;三是通過(guò)與郵政、銀行、協(xié)會(huì)合作推行社會(huì)化協(xié)作辦稅;四是完善考核評(píng)價(jià)機(jī)制。這對(duì)于建設(shè)服務(wù)型稅務(wù)機(jī)關(guān)、優(yōu)化稅收服務(wù)體系、創(chuàng)新納稅服務(wù)的管理模式、促進(jìn)經(jīng)濟(jì)以及社會(huì)的發(fā)展都具有一定的現(xiàn)實(shí)意義。本文的創(chuàng)新之處在于依托“互聯(lián)網(wǎng)+”的時(shí)代潮流,發(fā)展“互聯(lián)網(wǎng)+稅務(wù)”服務(wù),為納稅人提供便捷高效的納稅服務(wù)體驗(yàn),同時(shí),借助社會(huì)化力量,推行社會(huì)化協(xié)作辦稅,拓展了納稅服務(wù)的服務(wù)主體,提高了全社會(huì)的納稅服務(wù)水平。
[Abstract]:Tax service is the service of tax authorities to guide and help taxpayers to perform their duties correctly and to safeguard the rights and interests of taxpayers. It is also an important means for tax authorities to fulfill their obligations according to law and strengthen tax collection and management. The optimization of tax service is beneficial to improving the efficiency of tax collection and management, promoting the steady growth of tax collection and promoting the harmony of the relations between the two sides. On the basis of the theory of service-oriented government, the theory of tax compliance and the theory of the whole government, using the advanced experience of foreign countries for reference, taking the status of tax service of Gaoyou National Tax Bureau as the starting point, through the questionnaire investigation and the practice of tax work, the problems and reasons for the current tax service of the State Tax Bureau of Gaoyou are analyzed and the optimization is put forward. This article first introduces the research background and significance of the subject, expounds the status of the research at home and abroad, and introduces the research ideas, methods and innovation points on this basis. After elaborating related theories, this paper introduces the status of tax service in Gaoyou, and makes a questionnaire on the national tax of Gaoyou. The satisfaction of the local tax service is investigated, and then the problems and reasons for the existing tax service in Gaoyou are analyzed. On the basis of the introduction of the advanced practice of foreign tax service, the Enlightenment of the practice of foreign tax service is emphasized. Finally, the foundation of the advanced experience of foreign tax service is drawn on the basis of my work practice. On the basis of this, this paper puts forward four suggestions and strategies to improve the tax service level in Gaoyou. The main conclusions are as follows: one is to set up the concept of tax service; the two is to improve the efficiency of tax service from the four aspects of publicity, consultation, honesty and information; three is through the post, the bank, the association. The four is to improve the assessment and evaluation mechanism, which is of practical significance for building the service tax authorities, optimizing the tax service system, innovating the management mode of the tax service and promoting the development of the economy and the society. The innovation of this article lies in the development of the "Internet +" trend of the times. The Internet + tax "service provides the taxpayer with a convenient and efficient tax service experience. At the same time, with the help of socialized power, the social collaboration is carried out, the subject of service of tax service is expanded and the level of tax service is raised in the whole society.
【學(xué)位授予單位】：揚(yáng)州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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