關(guān)于杭州市基本納稅服務(wù)滿(mǎn)意度的調(diào)研報(bào)告
發(fā)布時(shí)間：2018-07-21 16:43
【摘要】：納稅人是納稅服務(wù)的直接對(duì)象，是稅收收入的源泉和保障，更是市場(chǎng)經(jīng)濟(jì)的基石。2001年我國(guó)將納稅服務(wù)正式寫(xiě)入《稅收征管法》，第一次從法律的角度確立了納稅服務(wù)的法律地位；2005年出臺(tái)了《納稅服務(wù)工作規(guī)范（試行）》，再一次以全國(guó)文件的形式確立了納稅服務(wù)的具體內(nèi)容。每一次國(guó)家關(guān)于納稅服務(wù)的政策文件都牽動(dòng)著億萬(wàn)納稅人。同時(shí)納稅服務(wù)也一直是學(xué)術(shù)的熱點(diǎn)，也是稅務(wù)部門(mén)公共治理的重要目標(biāo)。近些年經(jīng)過(guò)學(xué)術(shù)界和實(shí)踐部門(mén)不斷探索和相互交流，對(duì)于納稅服務(wù)的基本概念，特點(diǎn)等問(wèn)題上，整個(gè)社會(huì)已達(dá)成一個(gè)廣泛的共識(shí)，而這些社會(huì)共識(shí)，為促進(jìn)學(xué)術(shù)研究和實(shí)際工作奠定了基礎(chǔ)。 但是特別是近些年來(lái)，有一些研究將顧客關(guān)系管理理論引入到納稅服務(wù)的研究當(dāng)中去，把納稅服務(wù)全部無(wú)差異的等同于商品經(jīng)濟(jì)中的一種商品或服務(wù)，這顯然是不夠恰當(dāng)和客觀的。而本次調(diào)研研究所要詮釋的基本納稅服務(wù)雖屬于納稅服務(wù)，但它是一種公共服務(wù)，它具有公共產(chǎn)品的特點(diǎn)，和商品經(jīng)濟(jì)中的一般服務(wù)是不同的，這具有一定的理論創(chuàng)新。同時(shí)，本次調(diào)研重新在公共服務(wù)這個(gè)全新的框架下根據(jù)納稅人的基本需求對(duì)納稅服務(wù)進(jìn)行了四類(lèi)劃分，分別是稅收政策類(lèi)基本服務(wù)、稅收業(yè)務(wù)類(lèi)基本服務(wù)、涉稅服務(wù)類(lèi)基本服務(wù)和納稅人權(quán)益保護(hù)類(lèi)基本服務(wù)。根據(jù)這四類(lèi)基本納稅服務(wù)的概念和內(nèi)容，在調(diào)查問(wèn)卷的設(shè)計(jì)中拆解為16個(gè)子問(wèn)題，，并利用基本納稅服務(wù)在各個(gè)二級(jí)服務(wù)指標(biāo)下無(wú)差異性這個(gè)重要特性，建立起一套基本納稅服務(wù)滿(mǎn)意度評(píng)價(jià)體系并在杭州市稅務(wù)部門(mén)進(jìn)行應(yīng)用和比較，調(diào)研比較了杭州市納稅人所屬區(qū)域、注冊(cè)類(lèi)型、納稅規(guī)模的基本納稅服務(wù)滿(mǎn)意度，并進(jìn)行了一定的排名，對(duì)于某些區(qū)域，行業(yè)等出現(xiàn)的基本納稅服務(wù)滿(mǎn)意度差異較大的情況給出了相關(guān)的成因分析及優(yōu)化對(duì)策。這為規(guī)范稅務(wù)機(jī)關(guān)行為、提高納稅基本服務(wù)能力提供具有啟發(fā)性的建議和方向?qū)б?同時(shí)此次調(diào)研對(duì)尋找出合理的路徑、制定出一系列策略去優(yōu)化杭州市納稅人基本納稅服務(wù)滿(mǎn)意度具有現(xiàn)實(shí)的必要性。并在此基礎(chǔ)上，運(yùn)用基本納稅服務(wù)滿(mǎn)意度評(píng)價(jià)體系在其他地區(qū)推廣，具有重大的學(xué)術(shù)研究意義和應(yīng)用價(jià)值。同時(shí)，這種評(píng)價(jià)體系可以應(yīng)用并推廣到其它的公共服務(wù)質(zhì)量的評(píng)價(jià)，這對(duì)國(guó)家及相關(guān)管理部門(mén)制定政策、制度提供理論指導(dǎo)和政策建議有較強(qiáng)的指導(dǎo)作用。本次調(diào)研報(bào)告應(yīng)用性較強(qiáng)，還需要充分的實(shí)證檢驗(yàn)，還需要后期大量的樣本支持。
[Abstract]:The taxpayer is the direct object of the tax service, the source and guarantee of the tax revenue, and the cornerstone of the market economy. In 2001, the tax service was formally included in the tax Collection and Administration Law in China, and the legal status of the tax service was established for the first time from the legal point of view. In 2005, the work Standard of tax payment Service (trial) was issued, and the concrete content of tax service was established again in the form of national documents. Every national policy document on tax services affects hundreds of millions of taxpayers. At the same time, tax service has always been a hot topic in the academic field, and also an important goal of public administration of tax departments. In recent years, after continuous exploration and mutual exchange between academic circles and practice departments, the whole society has reached a broad consensus on the basic concepts and characteristics of tax service, and these social consensus, For the promotion of academic research and practical work laid the foundation. However, especially in recent years, some studies have introduced the theory of customer relationship management into the study of tax service, equating all the tax services with the same kind of goods or services in the commodity economy. This is clearly not appropriate and objective. Although the basic tax service to be interpreted by this research institute belongs to tax service, it is a kind of public service. It has the characteristics of public goods and is different from the general service in commodity economy, which has certain theoretical innovation. At the same time, under the new framework of public service, this research redivides the tax service into four categories according to the basic needs of the taxpayer, namely, the basic service of tax policy and the basic service of tax business. Basic services for tax-related services and protection of taxpayers' rights and interests. According to the concept and content of the four kinds of basic tax service, this paper disassembles 16 sub-problems in the design of the questionnaire, and makes use of the important characteristic that the basic tax service has no difference under each secondary service index. A set of basic tax service satisfaction evaluation system was established and applied and compared in Hangzhou tax department. The satisfaction degree of basic tax service was investigated and compared in the region of Hangzhou taxpayer, the type of registration, and the scale of tax payment. It also makes a certain ranking, and gives the related cause analysis and optimization countermeasures for some regions, industries and so on, where the difference of satisfaction degree of basic tax service is large. This provides enlightening advice and direction guidance for standardizing the behavior of tax authorities and improving the ability of basic tax service. At the same time, it is necessary to find out a reasonable path and formulate a series of strategies to optimize the satisfaction of basic tax service of the taxpayers in Hangzhou. On this basis, the application of the basic tax service satisfaction evaluation system in other regions has great academic significance and application value. At the same time, this evaluation system can be applied to other public service quality evaluation, which has a strong guiding role for the government and related management departments to formulate policies, system to provide theoretical guidance and policy advice. The application of this research report is strong, but also needs sufficient empirical test, but also needs a large number of samples to support.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42
本文編號(hào)：2136151
[Abstract]:The taxpayer is the direct object of the tax service, the source and guarantee of the tax revenue, and the cornerstone of the market economy. In 2001, the tax service was formally included in the tax Collection and Administration Law in China, and the legal status of the tax service was established for the first time from the legal point of view. In 2005, the work Standard of tax payment Service (trial) was issued, and the concrete content of tax service was established again in the form of national documents. Every national policy document on tax services affects hundreds of millions of taxpayers. At the same time, tax service has always been a hot topic in the academic field, and also an important goal of public administration of tax departments. In recent years, after continuous exploration and mutual exchange between academic circles and practice departments, the whole society has reached a broad consensus on the basic concepts and characteristics of tax service, and these social consensus, For the promotion of academic research and practical work laid the foundation. However, especially in recent years, some studies have introduced the theory of customer relationship management into the study of tax service, equating all the tax services with the same kind of goods or services in the commodity economy. This is clearly not appropriate and objective. Although the basic tax service to be interpreted by this research institute belongs to tax service, it is a kind of public service. It has the characteristics of public goods and is different from the general service in commodity economy, which has certain theoretical innovation. At the same time, under the new framework of public service, this research redivides the tax service into four categories according to the basic needs of the taxpayer, namely, the basic service of tax policy and the basic service of tax business. Basic services for tax-related services and protection of taxpayers' rights and interests. According to the concept and content of the four kinds of basic tax service, this paper disassembles 16 sub-problems in the design of the questionnaire, and makes use of the important characteristic that the basic tax service has no difference under each secondary service index. A set of basic tax service satisfaction evaluation system was established and applied and compared in Hangzhou tax department. The satisfaction degree of basic tax service was investigated and compared in the region of Hangzhou taxpayer, the type of registration, and the scale of tax payment. It also makes a certain ranking, and gives the related cause analysis and optimization countermeasures for some regions, industries and so on, where the difference of satisfaction degree of basic tax service is large. This provides enlightening advice and direction guidance for standardizing the behavior of tax authorities and improving the ability of basic tax service. At the same time, it is necessary to find out a reasonable path and formulate a series of strategies to optimize the satisfaction of basic tax service of the taxpayers in Hangzhou. On this basis, the application of the basic tax service satisfaction evaluation system in other regions has great academic significance and application value. At the same time, this evaluation system can be applied to other public service quality evaluation, which has a strong guiding role for the government and related management departments to formulate policies, system to provide theoretical guidance and policy advice. The application of this research report is strong, but also needs sufficient empirical test, but also needs a large number of samples to support.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42
【參考文獻(xiàn)】
相關(guān)期刊論文 前7條
1 潘賢掌;構(gòu)建我國(guó)新型納稅服務(wù)體系的思考[J];財(cái)政研究;2005年03期
2 何大義,劉建生;構(gòu)建中國(guó)顧客滿(mǎn)意度指數(shù)(CCSI)的設(shè)想[J];世界標(biāo)準(zhǔn)化與質(zhì)量管理;2000年10期
3 湖北省稅務(wù)學(xué)會(huì)課題組;劉楚漢;楊振謨;譚博仁;;關(guān)于納稅服務(wù)一般問(wèn)題的研究[J];稅務(wù)研究;2009年04期
4 "中國(guó)稅務(wù)學(xué)會(huì)納稅服務(wù)"課題組;;借鑒國(guó)際經(jīng)驗(yàn) 積極構(gòu)建現(xiàn)代納稅服務(wù)體系[J];稅務(wù)研究;2010年07期
5 朱遠(yuǎn)程;毛雪梅;宋凡;;納稅人滿(mǎn)意度指標(biāo)體系的構(gòu)建及調(diào)查實(shí)例驗(yàn)證[J];統(tǒng)計(jì)與決策;2008年17期
6 羅伯特·B·丹哈特;珍妮特·V·丹哈特;劉俊生;;新公共服務(wù):服務(wù)而非掌舵[J];中國(guó)行政管理;2002年10期
7 仲崇文;;納稅服務(wù)職能定位研究[J];稅收經(jīng)濟(jì)研究;2013年01期
本文編號(hào)：2136151
本文鏈接：http://sikaile.net/guanlilunwen/shuishoucaizhenglunwen/2136151.html
最近更新
教材專(zhuān)著
