【摘要】：人民在享受政府所提供的各種公共服務(wù)和公共產(chǎn)品的同時,也以納稅義務(wù)人的身份向政府繳納各種稅收,政府收取到的財政收入經(jīng)過重新分配后繼續(xù)提供所需的公共服務(wù)和公共產(chǎn)品。而稅收作為政府取得財政收入的最主要形式,其征收機(jī)關(guān)的依法科學(xué)的行政,尤其是與民眾直接接觸的基層征收機(jī)關(guān)的行政行為尤為重要。目前我國已逐步建起“以申報納稅和優(yōu)化服務(wù)為基礎(chǔ),以計算機(jī)網(wǎng)絡(luò)為依托,集中征收,重點稽查,強(qiáng)化管理”的稅收征管模式,但是稅務(wù)機(jī)關(guān)的稅收征管制度開始不適應(yīng)社會高速發(fā)展的形勢,納稅人的納稅服務(wù)需求顯著增長,不變的征管方式使納稅服務(wù)效率大大降低。因此,稅務(wù)機(jī)關(guān)進(jìn)一步探索現(xiàn)代化、科學(xué)化的稅收納稅服務(wù)變革方向,以適應(yīng)不斷變化的社會發(fā)展需要。面對越來越復(fù)雜多變的納稅服務(wù)形勢,如何以服務(wù)型政府的理論來對納稅服務(wù)進(jìn)行定義,正確認(rèn)識納稅服務(wù)改革中出現(xiàn)的矛盾成為亟待解決的問題。本文在了解晉江基層國稅納稅服務(wù)改革的背景和趨勢的基礎(chǔ)上,以晉江國稅局正式試點改革稅收征管體系為分界點,重點剖析并總結(jié)分析了這次基層國稅納稅服務(wù)的改革內(nèi)容,發(fā)現(xiàn)此次納稅服務(wù)改革中存在著諸如涉稅業(yè)務(wù)超出規(guī)程范圍導(dǎo)致辦理部門不確定,納稅人重自身權(quán)利多過應(yīng)付義務(wù),征納雙方矛盾難以化解,創(chuàng)新的納稅服務(wù)方式跟不上納稅人成倍增長的納稅新需求以及職責(zé)承擔(dān)方不明確等問題。通過分析,歸結(jié)出造成上述問題的原因包含了組織權(quán)責(zé)劃分不清,稅務(wù)問責(zé)不清晰,征納雙方存在信息不對稱,地位不平等的情況以及績效考核沒有發(fā)揮出應(yīng)有的激勵效應(yīng)等。對此,本文從權(quán)責(zé)劃分、征納關(guān)系、納稅服務(wù)供給、績效管理和服務(wù)監(jiān)督方面為進(jìn)一步深化改革提出行之有效的建議。
[Abstract]:While enjoying all kinds of public services and public goods provided by the government, the people also pay various taxes to the government as taxpayers, The revenue received by the government continues to provide the required public services and public goods after reallocation. As the most important form of the government to obtain financial revenue, the administration of tax collection agencies according to law is particularly important, especially the administrative behavior of the grass-roots tax collection agencies that have direct contact with the public. At present, China has gradually established a tax collection and management model based on tax declaration and optimization of services, relying on computer networks, focusing on collection, focusing on inspection and strengthening management. However, the tax collection and management system of tax authorities has not adapted to the rapid development of society, the demand for tax service has increased significantly, and the efficiency of tax service has been greatly reduced by the invariable tax collection and management method. Therefore, the tax authorities further explore the direction of modernization and scientific tax service reform in order to meet the changing needs of social development. In the face of more and more complicated and changeable tax service situation, how to define the tax service by the theory of service-oriented government, and how to correctly understand the contradiction in the reform of tax service becomes an urgent problem to be solved. On the basis of understanding the background and trend of the reform of Jinjiang's grass-roots state tax service, this paper analyzes and summarizes the content of the reform of this basic level's tax service, taking the Jinjiang Internal Revenue Bureau's official pilot reform of the tax collection and management system as the demarcation point. It was found that in the tax service reform, such as the tax related business exceeding the scope of the regulations led to uncertainty of the handling department, the taxpayer paid more attention to his own rights than the obligation to pay, and the contradiction between the two sides of the levy and payment was difficult to resolve. Innovative tax services fail to keep up with the growing tax demand and unclear duty holders. Through the analysis, we can conclude that the causes of the above problems include unclear division of the organizational authority and responsibility, unclear tax accountability, asymmetric information between the two parties, unequal status, and the lack of due incentive effect of the performance appraisal. In view of this, this paper puts forward some effective suggestions for further deepening the reform from the aspects of the division of power and responsibility, the relationship of levy and payment, the supply of tax service, the performance management and the service supervision.
【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】：2017
【分類號】：F812.42

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