徐州市國(guó)稅局納稅服務(wù)信息化問(wèn)題研究
發(fā)布時(shí)間：2018-10-23 17:04
【摘要】：伴隨著信息全球化發(fā)展和互聯(lián)網(wǎng)時(shí)代的到來(lái),以“為納稅人服務(wù)”為宗旨的納稅服務(wù)體系也呈現(xiàn)出電子化、多樣化和系統(tǒng)化的趨勢(shì)。各級(jí)稅務(wù)機(jī)關(guān)積極借鑒、總結(jié)國(guó)內(nèi)外先進(jìn)的納稅服務(wù)經(jīng)驗(yàn),逐步建立起符合“互聯(lián)網(wǎng)+”要求的納稅服務(wù)信息化體系。本文基于“互聯(lián)網(wǎng)+稅務(wù)”的時(shí)代背景,首先敘述有關(guān)在新公共管理和服務(wù)視角下的納稅服務(wù)體系構(gòu)建的研究成果,以及我國(guó)現(xiàn)行納稅服務(wù)信息化的政策措施、規(guī)章制度,緊接著運(yùn)用實(shí)例分析法、實(shí)地調(diào)研法和問(wèn)卷調(diào)查法等調(diào)研徐州市國(guó)稅局在納稅服務(wù)信息化體系建設(shè)方面的實(shí)踐現(xiàn)狀,然后結(jié)合整理的數(shù)據(jù)案例資料,尋求徐州市國(guó)稅局在納稅服務(wù)信息化方面存在的問(wèn)題并剖析問(wèn)題產(chǎn)生的內(nèi)在原因、外部因素的影響、較其它地區(qū)的不足,提出完善徐州市國(guó)稅局納稅服務(wù)信息化的對(duì)策建議。本文認(rèn)為我國(guó)基層稅務(wù)機(jī)關(guān)的納稅服務(wù)信息化建設(shè)仍在探索與創(chuàng)新的階段,還存在一些問(wèn)題亟待解決,如徐州市國(guó)稅局納稅服務(wù)信息化存在的問(wèn)題主要有稅務(wù)機(jī)關(guān)納稅服務(wù)信息化意識(shí)缺乏、互聯(lián)網(wǎng)納稅服務(wù)平臺(tái)建設(shè)功能不夠強(qiáng)大、納稅服務(wù)信息化系統(tǒng)標(biāo)準(zhǔn)化程度較低等,這些問(wèn)題的普遍存在制約著徐州國(guó)稅納稅服務(wù)信息化的發(fā)展,一定程度上會(huì)造成征納雙方矛盾。針對(duì)這些問(wèn)題,分析出原因是不斷提高的納稅人需求、缺少深層次的服務(wù)意識(shí)、缺少有效完整的運(yùn)行保障和專業(yè)的技術(shù)力量。本文提最后提出了對(duì)策和措施,一是要樹(shù)立以納稅人為導(dǎo)向的新型服務(wù)理念,二是實(shí)現(xiàn)網(wǎng)上叫號(hào)模式并推廣業(yè)務(wù)套餐化,三是加強(qiáng)“互聯(lián)網(wǎng)+稅務(wù)”平臺(tái)建設(shè),四是統(tǒng)一完善互聯(lián)網(wǎng)納稅服務(wù)產(chǎn)品的標(biāo)準(zhǔn),五是推進(jìn)電子發(fā)票發(fā)展和推行發(fā)票區(qū)域集中配送,六是建立專業(yè)技術(shù)人員服務(wù)防范涉稅風(fēng)險(xiǎn)。通過(guò)對(duì)徐州市國(guó)稅局納稅服務(wù)信息化的研究,本文得出以下結(jié)論,首先徐州市國(guó)稅局納稅服務(wù)信息化正在不斷發(fā)展和完善,這要得力于借力互聯(lián)網(wǎng)多舉措創(chuàng)新服務(wù)方式,雖然多因素合力阻礙徐州國(guó)稅納稅服務(wù)信息化發(fā)展,但是通過(guò)多對(duì)策可以推動(dòng)徐州市國(guó)稅局納稅服務(wù)信息化建設(shè)。本文的主要?jiǎng)?chuàng)新點(diǎn)是以徐州市國(guó)稅局納稅服務(wù)的發(fā)展現(xiàn)狀為案例,查找問(wèn)題并提出對(duì)策。其中電子發(fā)票、涉稅業(yè)務(wù)套餐化的推廣和發(fā)票區(qū)域集中配送O2O模式的推行是尚未普及的創(chuàng)新納稅服務(wù)舉措,在目前的納稅服務(wù)信息化研究中尚未涉及。相信這些舉措更加切合我國(guó)稅收現(xiàn)代化現(xiàn)狀,具有較強(qiáng)的實(shí)踐操作性,對(duì)于其它境況相同的地區(qū)也有一定的借鑒意義。
[Abstract]:With the development of information globalization and the arrival of the Internet era, the tax service system with the aim of "serving taxpayers" also presents an electronic, diversified and systematic trend. Tax authorities at all levels actively draw lessons from, sum up the advanced tax service experience at home and abroad, and gradually set up a tax service information system that conforms to the requirements of the "Internet". Based on the background of "Internet tax", this paper first describes the research results about the construction of tax service system under the new public management and service perspective, as well as the policies and measures, rules and regulations of the current tax service informatization in China. Then using the method of case analysis, field investigation and questionnaire survey, etc., to investigate the actual situation of Xuzhou State Taxation Bureau in the construction of information system of tax service, and then combined with the data case data collated. This paper seeks the problems existing in the informatization of tax service in Xuzhou State Taxation Bureau, analyzes the internal causes of the problems, the influence of external factors, and the shortcomings of other regions, and puts forward some countermeasures and suggestions for perfecting the informatization of tax service in Xuzhou State Revenue Bureau. This paper holds that the information construction of tax service of our country's grass-roots tax authorities is still in the stage of exploration and innovation, and there are still some problems to be solved. For example, the problems existing in the informatization of tax service in Xuzhou Municipal Bureau of Internal Revenue are mainly the lack of tax service informatization consciousness of tax authorities, the insufficient function of the construction of Internet tax service platform, the low degree of standardization of tax service information system, and so on. The general existence of these problems restricts the development of Xuzhou's tax service informatization, and to a certain extent will cause contradiction between the two sides. In view of these problems, the reasons are the increasing demand of taxpayers, the lack of deep service consciousness, the lack of effective and complete operation guarantee and professional technical force. Finally, this paper puts forward some countermeasures and measures. One is to set up a new service concept oriented by taxpayers, the other is to realize the online calling mode and popularize the business package, and third, to strengthen the construction of the "Internet tax" platform. The fourth is to unify and perfect the standards of Internet tax service products, the fifth is to promote the development of electronic invoices and the implementation of centralized distribution of invoices in the region, and the sixth is to establish professional and technical personnel services to guard against tax-related risks. Based on the research of tax service informatization of Xuzhou State Taxation Bureau, this paper draws the following conclusions: firstly, the tax service informatization of Xuzhou State tax Bureau is developing and perfecting constantly, which is due to the innovation of the service mode through the help of the Internet. Although multi-factors work together to hinder the development of tax service informatization in Xuzhou, it is possible to promote the informatization construction of tax service in Xuzhou State tax Bureau through multi-countermeasures. The main innovation of this paper is to take the current situation of tax service of Xuzhou Municipal State tax Bureau as a case to find out the problems and put forward the countermeasures. The promotion of electronic invoice, tax-related business package and the implementation of O2O model of centralized distribution in invoice area are not yet popularized innovative tax service measures, which have not been involved in the current research of tax service informatization. It is believed that these measures are more in line with the present situation of tax modernization in China and have strong practical maneuverability, and can also be used for reference in other areas with the same situation.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42
[Abstract]:With the development of information globalization and the arrival of the Internet era, the tax service system with the aim of "serving taxpayers" also presents an electronic, diversified and systematic trend. Tax authorities at all levels actively draw lessons from, sum up the advanced tax service experience at home and abroad, and gradually set up a tax service information system that conforms to the requirements of the "Internet". Based on the background of "Internet tax", this paper first describes the research results about the construction of tax service system under the new public management and service perspective, as well as the policies and measures, rules and regulations of the current tax service informatization in China. Then using the method of case analysis, field investigation and questionnaire survey, etc., to investigate the actual situation of Xuzhou State Taxation Bureau in the construction of information system of tax service, and then combined with the data case data collated. This paper seeks the problems existing in the informatization of tax service in Xuzhou State Taxation Bureau, analyzes the internal causes of the problems, the influence of external factors, and the shortcomings of other regions, and puts forward some countermeasures and suggestions for perfecting the informatization of tax service in Xuzhou State Revenue Bureau. This paper holds that the information construction of tax service of our country's grass-roots tax authorities is still in the stage of exploration and innovation, and there are still some problems to be solved. For example, the problems existing in the informatization of tax service in Xuzhou Municipal Bureau of Internal Revenue are mainly the lack of tax service informatization consciousness of tax authorities, the insufficient function of the construction of Internet tax service platform, the low degree of standardization of tax service information system, and so on. The general existence of these problems restricts the development of Xuzhou's tax service informatization, and to a certain extent will cause contradiction between the two sides. In view of these problems, the reasons are the increasing demand of taxpayers, the lack of deep service consciousness, the lack of effective and complete operation guarantee and professional technical force. Finally, this paper puts forward some countermeasures and measures. One is to set up a new service concept oriented by taxpayers, the other is to realize the online calling mode and popularize the business package, and third, to strengthen the construction of the "Internet tax" platform. The fourth is to unify and perfect the standards of Internet tax service products, the fifth is to promote the development of electronic invoices and the implementation of centralized distribution of invoices in the region, and the sixth is to establish professional and technical personnel services to guard against tax-related risks. Based on the research of tax service informatization of Xuzhou State Taxation Bureau, this paper draws the following conclusions: firstly, the tax service informatization of Xuzhou State tax Bureau is developing and perfecting constantly, which is due to the innovation of the service mode through the help of the Internet. Although multi-factors work together to hinder the development of tax service informatization in Xuzhou, it is possible to promote the informatization construction of tax service in Xuzhou State tax Bureau through multi-countermeasures. The main innovation of this paper is to take the current situation of tax service of Xuzhou Municipal State tax Bureau as a case to find out the problems and put forward the countermeasures. The promotion of electronic invoice, tax-related business package and the implementation of O2O model of centralized distribution in invoice area are not yet popularized innovative tax service measures, which have not been involved in the current research of tax service informatization. It is believed that these measures are more in line with the present situation of tax modernization in China and have strong practical maneuverability, and can also be used for reference in other areas with the same situation.
【學(xué)位授予單位】：西北農(nóng)林科技大學(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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