【摘要】：納稅服務(wù)工作是整個(gè)稅收工作的基礎(chǔ)。服務(wù)意識(shí)的轉(zhuǎn)變，各部門(mén)間的協(xié)調(diào)配合，創(chuàng)新的納稅服務(wù)方式，監(jiān)督機(jī)制的完善，信息化水平的提高都是提高納稅服務(wù)質(zhì)量，提高納稅人滿(mǎn)意度和遵從度的重要因素。因此，，優(yōu)化納稅服務(wù)，保障納稅人權(quán)益是新時(shí)期稅收工作中的必然要求，也是一個(gè)長(zhǎng)期的工程。 石家莊地稅局在納稅服務(wù)建設(shè)方面取得了一些成績(jī)，比如在辦稅大廳推行“一窗式”、“一站式”服務(wù)和延時(shí)服務(wù)、預(yù)約服務(wù)、提醒服務(wù)及大型項(xiàng)目特事特辦服務(wù),網(wǎng)上辦稅服務(wù)廳等多種實(shí)用有效的服務(wù)方式.但是與納稅人的需要相比，與發(fā)達(dá)地區(qū)的先進(jìn)納稅服務(wù)相比還是有很多需要改進(jìn)的地方。 本文對(duì)納稅服務(wù)的研究現(xiàn)狀進(jìn)行了簡(jiǎn)要介紹，以納稅服務(wù)理論為依據(jù)，闡述了納稅遵從理論，新公共服務(wù)理論，和社會(huì)契約理論，結(jié)合石家莊地稅局納稅服務(wù)發(fā)展?fàn)顩r和取得的成績(jī)，指出新時(shí)期石家莊市地稅系統(tǒng)納稅服務(wù)存在的問(wèn)題，如稅務(wù)干部綜合素質(zhì)不夠高，各部門(mén)協(xié)作不夠協(xié)調(diào)，法律和監(jiān)督機(jī)制不夠完善，信息化建設(shè)相對(duì)落后等方面，借鑒國(guó)內(nèi)外先進(jìn)國(guó)家納稅服務(wù)經(jīng)驗(yàn)和國(guó)內(nèi)發(fā)達(dá)省市的先進(jìn)經(jīng)驗(yàn)和做法，結(jié)合石家莊當(dāng)?shù)厍闆r，提出合理的納稅服務(wù)的建議和舉措：加大教育力度，提升整個(gè)稅務(wù)干部的專(zhuān)業(yè)素質(zhì)和服務(wù)理念；利用第三方資源和相關(guān)部門(mén)的信息資源，加大稅務(wù)內(nèi)部部門(mén)之間協(xié)作更好的為納稅人服務(wù)；完善各種監(jiān)督機(jī)制保障納稅人的權(quán)益；加強(qiáng)信息化建設(shè)等建議，這對(duì)提升石家莊整體納稅服務(wù)能力，完善納稅服務(wù)體系具有現(xiàn)實(shí)意義。
[Abstract]:Tax service is the basis of the whole tax work. The transformation of service consciousness, the coordination and coordination among different departments, the innovation of tax service, the perfection of supervision mechanism and the improvement of information level are all important factors to improve the quality of tax service and the satisfaction and compliance of taxpayers. Therefore, optimizing tax service and protecting taxpayer's rights and interests are inevitable requirements of tax work in the new period, and are also a long-term project. Shijiazhuang Local Taxation Bureau has made some achievements in tax service construction, such as "one-window", "one-stop" service and delay service, appointment service, reminder service and special services for large-scale projects in the tax lobby. Online tax service office and other practical and effective service. But compared with the needs of taxpayers, compared with the advanced tax service in developed regions, there are still many areas to be improved. This paper briefly introduces the research status of tax service, based on the tax service theory, expounds the tax compliance theory, the new public service theory, and the social contract theory. Combined with the development and achievements of tax service in Shijiazhuang Local Taxation Bureau, this paper points out the problems existing in the tax service of Shijiazhuang tax system in the new period, such as insufficient comprehensive quality of tax cadres and insufficient coordination among various departments. The law and supervision mechanism is not perfect, the information construction is relatively backward, and so on, drawing lessons from the tax service experience of the advanced countries at home and abroad and the advanced experiences and practices of the developed provinces and cities at home and abroad, and combining with the local situation in Shijiazhuang, Put forward reasonable tax service suggestions and measures: strengthen education, improve the professional quality and service concept of the whole tax cadres, utilize the third party resources and the information resources of related departments, Strengthening the cooperation between the internal tax departments to better serve the taxpayers; perfecting various supervision mechanisms to protect the interests of taxpayers; strengthening information construction and other suggestions, which will enhance the overall tax service capacity of Shijiazhuang, It is of practical significance to perfect the tax service system.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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