【摘要】：本文從納稅服務的相關定義為出發(fā)點，引出新時期下我國稅收存在的問題及其產(chǎn)生的原因，并多角度、多方位的全面分析了我國納稅服務存在問題的原因，如納稅理念的缺失、職業(yè)道德在服務型稅務隊伍建設中的欠缺、服務型稅務隊伍建設中稅務文化建設滯后、服務型稅務隊伍建設中服務型稅務機關漏洞以及服務型稅務隊伍建設中服務能力不足等的原因。接下來本文又從完善我國納稅服務體系建設及高效服務型稅務隊伍的建設出發(fā)，，提出了必要的科學有效的措施辦法，其中不僅包括了宏觀環(huán)境如稅收法制環(huán)境建設、稅務文化建設、納稅服務體系建設、服務型稅務隊伍建設載體的服務型稅務機關建設；還包括影響納稅服務主體行為的直接因素如納稅服務能力、納稅服務理念、影響納稅服務主體行為的間接因素如稅務隊伍職業(yè)道德建設、思想政治建設等。而且對建設服務型稅務隊伍又提出了如樹立依法治稅思想、加強稅務文化建設、加強稅務機關建設、加強職業(yè)道德建設、加強思想道德建設、加強服務能力建設，以及與時俱進，增強服務理念建設等的措施。最后，通過系統(tǒng)歸納上述幾個方面，給出了有效促進服務型稅務隊伍建設的政策建議。
[Abstract]:Starting from the definition of tax service, this paper leads to the problems and causes of tax revenue in China in the new period, and analyzes the causes of the problems in tax service in many ways, such as the lack of tax concept. The lack of professional ethics in the construction of service-oriented tax contingent, and the lagging behind of the construction of tax culture in the construction of service-oriented tax contingent, In the construction of service tax team, the loopholes of service tax authority and the insufficient service capacity of service tax team are discussed. Then, from the view of perfecting the construction of tax service system and the construction of efficient service tax team, this paper puts forward the necessary scientific and effective measures, including not only the macro environment, such as tax legal environment, but also the construction of tax legal system. Construction of tax culture, construction of tax service system, construction of service-oriented tax authorities with the carrier of service-oriented tax team construction; It also includes the direct factors such as the ability of paying tax service, the idea of tax service, the indirect factors such as the construction of professional ethics of tax team, the construction of ideology and politics and so on. Moreover, the construction of service-oriented tax teams has also been put forward, such as establishing the idea of administering taxes according to law, strengthening the construction of tax culture, strengthening the construction of tax authorities, strengthening the construction of professional ethics, strengthening the construction of ideology and morality, and strengthening the building of service capacity. And the measures of keeping pace with the times and strengthening the construction of service concept. Finally, the author gives some policy suggestions on how to promote the construction of service-oriented tax team by systematically summarizing the above several aspects.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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