【摘要】：納稅服務(wù)是稅收征管的基礎(chǔ)環(huán)節(jié)，也是衡量一國稅務(wù)機(jī)關(guān)工作職能的重要指標(biāo)，對于降低稅收成本、提高稅收遵從和促進(jìn)征納和諧等意義重大。當(dāng)前，納稅服務(wù)作為公共服務(wù)領(lǐng)域的重要組成部分之一，已經(jīng)成為世界各國稅收征管發(fā)展的新戰(zhàn)略、大趨勢。特別是近年來，伴隨著我國“服務(wù)型政府”建設(shè)的提出，各級稅務(wù)機(jī)關(guān)紛紛在加強(qiáng)和優(yōu)化納稅服務(wù)方面開展了許多有益的探索和實踐，但在納稅服務(wù)理念、方式及內(nèi)容等方面仍需改進(jìn)。 隨著經(jīng)濟(jì)全球化的發(fā)展，納稅人維權(quán)意識不斷增強(qiáng)，服務(wù)需求不斷拓展，逐漸呈現(xiàn)出多元化、差異化的特點，這無疑對納稅服務(wù)工作提出了更高的要求，，過去的“管制型”稅務(wù)機(jī)關(guān)已無法對迅速變化的納稅人需求做出及時、正確的反應(yīng)。在此大背景下，如何順應(yīng)時代發(fā)展，建立并完善一套與服務(wù)型政府相適應(yīng)的納稅服務(wù)模式，已成為國稅系統(tǒng)各級稅務(wù)機(jī)關(guān)的當(dāng)務(wù)之急。 本文以泉州市國稅局作為研究對象，結(jié)合新公共服務(wù)和服務(wù)型政府理論，運用實證研究、調(diào)查研究及比較分析等方法，對泉州市國稅系統(tǒng)納稅服務(wù)工作實踐進(jìn)行調(diào)研和探索。在借鑒國內(nèi)外先進(jìn)經(jīng)驗的基礎(chǔ)上，對泉州市國稅系統(tǒng)納稅服務(wù)現(xiàn)狀及存在問題進(jìn)行深入剖析，進(jìn)而提出完善當(dāng)前納稅服務(wù)體系的具體措施，以期為提高泉州市國稅系統(tǒng)的納稅服務(wù)水平提供參考，打造“政府放心、納稅人滿意”的泉州國稅特色納稅服務(wù)體系。 論文緊緊圍繞納稅服務(wù)這一主題，結(jié)合實際工作經(jīng)歷，基于泉州地方特色，試圖創(chuàng)新性地探索出一條優(yōu)化納稅服務(wù)的道路。本文的創(chuàng)新之處在于：一是突破原來納稅服務(wù)實施主體單一性的狹隘理念，轉(zhuǎn)換角度，從政府、社會等公共服務(wù)層面出發(fā)，拓展了納稅服務(wù)視野，提升了服務(wù)層次；二是結(jié)合泉州市國稅局自2011年推行稅源專業(yè)化改革以來，在納稅服務(wù)工作上的實踐經(jīng)驗，運用第一手?jǐn)?shù)據(jù)來源，以相關(guān)理論為支撐，有理有據(jù)，力求在借鑒國內(nèi)外先進(jìn)經(jīng)驗的基礎(chǔ)上融入地方特色，有所突破創(chuàng)新。
[Abstract]:Tax service is the basic link of tax collection and management, and it is also an important index to measure the work function of a country's tax authorities. It is of great significance to reduce the tax cost, improve tax compliance and promote the harmony of tax collection and payment. At present, as one of the important parts of the public service field, tax service has become a new strategy and trend of the development of tax collection and management all over the world. Especially in recent years, along with the construction of "service-oriented government" in China, tax authorities at all levels have carried out many beneficial explorations and practices in strengthening and optimizing tax service, but in the concept of tax service, The method and content still need to be improved. With the development of economic globalization, taxpayers' awareness of safeguarding their rights is increasing, the demand for services is expanding, and gradually showing the characteristics of diversification and differentiation, which undoubtedly puts forward higher requirements for the work of tax service. Past "regulatory" tax authorities have been unable to respond promptly and correctly to rapidly changing taxpayer needs. Under this background, how to adapt to the development of the times and how to establish and perfect a set of tax service model suitable to the service-oriented government has become the top priority of the tax authorities at all levels of the national tax system. This paper takes Quanzhou State Taxation Bureau as the research object, combines the new public service and the service-oriented government theory, uses the empirical research, the investigation research and the comparative analysis and so on, carries on the investigation and the exploration to the Quanzhou state tax system tax service work practice. On the basis of drawing lessons from the advanced experience at home and abroad, the present situation and existing problems of tax service in Quanzhou state tax system are deeply analyzed, and the concrete measures to perfect the current tax service system are put forward. The aim is to provide reference for improving the tax service level of Quanzhou state tax system, and to build a special tax service system of Quanzhou state tax system with "the government rest assured, the taxpayer is satisfied". Based on the local characteristics of Quanzhou, this paper tries to explore an innovative way to optimize the tax service. The innovations of this paper are as follows: first, it breaks through the narrow concept of the single subject of implementing tax service, transforms the angle of view, from the government, society and other public service levels, expands the perspective of tax service, and promotes the service level; Second, since the introduction of the tax source specialization reform by the Quanzhou State Taxation Bureau in 2011, its practical experience in tax service work, the use of first-hand data sources, supported by relevant theories, has been justified. Strive to learn from the advanced experience at home and abroad on the basis of integration with local characteristics, breakthrough innovation.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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