【摘要】：納稅服務(wù)是當前稅收理論界和各級稅務(wù)部門關(guān)注和研究的熱點問題。近年來,我國的納稅服務(wù)從制度、方式、措施等方面都取得了重大進展,確立納稅服務(wù)和稅收征管為稅務(wù)部門的兩大核心業(yè)務(wù)。但是,由于長期計劃經(jīng)濟形成的監(jiān)管理念,我國的納稅服務(wù)無論是理論還是實踐都存在諸多問題,突出表現(xiàn)在納稅服務(wù)尚未以納稅人需求為導(dǎo)向,稅務(wù)部門由于長期以來“權(quán)力本位”意識的影響,提供的納稅服務(wù)往往以“納稅服務(wù)”為名,行“方便管理”之實。確立以納稅人合理需求為導(dǎo)向的納稅服務(wù)是市場經(jīng)濟的內(nèi)在要求,是服務(wù)型政府的客觀要求,是和諧稅務(wù)的時代要求,更是納稅人的迫切要求。本文運用公共管理學(xué)的相關(guān)理論基礎(chǔ),通過實地調(diào)查和案例分析等方法,對吳中區(qū)國稅局在納稅服務(wù)現(xiàn)狀進行了分析,指出了存在的問題,提出了優(yōu)化納稅服務(wù)的對策。文章在結(jié)構(gòu)上分為4章,第一章是納稅服務(wù)理論概述;第二章是吳中區(qū)國稅局納稅服務(wù)的現(xiàn)狀和存在的問題;第三章是國內(nèi)外納稅服務(wù)的經(jīng)驗;第四章是吳中區(qū)國稅局優(yōu)化納稅服務(wù)的對策,是本文的核心部分。
[Abstract]:Tax service is a hot issue in tax theory and tax departments at all levels. In recent years, the tax service of our country has made great progress in the aspects of system, way and measure, and has established tax service and tax collection as the two core business of the tax department. However, due to the concept of supervision formed by the long-term planned economy, there are many problems in our tax service both in theory and in practice, which is highlighted in the fact that the tax service has not yet been oriented towards the demand of taxpayers. Because of the influence of the consciousness of "power standard" for a long time, the tax service provided by the tax department often takes the name of "tax service" and carries out "convenient management". It is the internal requirement of the market economy, the objective requirement of the service-oriented government, the era requirement of harmonious taxation and the urgent demand of the taxpayer to establish the tax service guided by the reasonable demand of the taxpayer. Based on the theoretical basis of public management, this paper analyzes the present situation of tax service in Wuzhong District State Taxation Bureau through field investigation and case analysis, points out the existing problems and puts forward the countermeasures to optimize the tax service. The structure of the article is divided into four chapters, the first chapter is an overview of the theory of tax service, the second chapter is the current situation and existing problems of tax service in Wuzhong District, the third chapter is the experience of domestic and foreign tax service. The fourth chapter is the countermeasures of Wuzhong District Taxation Bureau to optimize the tax service, which is the core part of this paper.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42

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本文編號：2193268