發(fā)布時(shí)間：2019-01-08 09:18

【摘要】：近年來(lái)，稅務(wù)機(jī)關(guān)逐漸意識(shí)到納稅服務(wù)對(duì)提高征管質(zhì)量的重要性，在納稅服務(wù)方面也做了許多有益的探索與實(shí)踐，納稅服務(wù)方式和層次都得到一定程度的提升。但從各地稅務(wù)機(jī)關(guān)納稅服務(wù)的實(shí)踐情況來(lái)看，納稅服務(wù)體系還不夠完善，還有許多不盡如人意的地方，有待進(jìn)一步的探索和研究。 為使納稅服務(wù)的研究更具針對(duì)性和實(shí)踐性，本論文選取了永州市冷水灘區(qū)地稅局作為個(gè)案研究對(duì)象，通過(guò)深入到冷水灘區(qū)地稅局實(shí)地學(xué)習(xí)，在實(shí)習(xí)期間組織了一次納稅人滿意度與需求度問(wèn)卷調(diào)查，并搜集了納稅服務(wù)相關(guān)的第一手資料，最后結(jié)合實(shí)踐經(jīng)驗(yàn)、調(diào)查問(wèn)卷和搜集的資料，對(duì)冷水灘區(qū)地稅局納稅服務(wù)作了詳細(xì)的分析。 本文首先對(duì)納稅服務(wù)的相關(guān)概念進(jìn)行了界定，設(shè)計(jì)了納稅服務(wù)的量化考核指標(biāo)，概述了納稅服務(wù)的相關(guān)理論基礎(chǔ)；其次，筆者根據(jù)搜集的相關(guān)資料、實(shí)習(xí)經(jīng)驗(yàn)及自身理論知識(shí)，對(duì)永州市冷水灘區(qū)地稅局的納稅服務(wù)現(xiàn)狀進(jìn)行了描述，并針對(duì)現(xiàn)狀總結(jié)出該地稅局納稅服務(wù)存在如下問(wèn)題：納稅服務(wù)的水平較低，信息化程度不高，，社會(huì)協(xié)作層次較低，納稅服務(wù)人員的工作積極性缺失，對(duì)納稅評(píng)估不夠重視等。針對(duì)上述問(wèn)題，本文分別從主觀和客觀兩個(gè)層面進(jìn)行了原因分析；再次，本文對(duì)美國(guó)、日本、加拿大和新加坡等國(guó)家的納稅服務(wù)進(jìn)行了簡(jiǎn)單地歸納總結(jié)，并在此基礎(chǔ)上得出對(duì)本文的啟示；最后，針對(duì)冷水灘區(qū)地稅局納稅服務(wù)中存在的問(wèn)題，從提高員工的專業(yè)化服務(wù)水平、加強(qiáng)辦稅服務(wù)廳建設(shè)、創(chuàng)新納稅服務(wù)方式、加強(qiáng)稅收宣傳以及完善考核監(jiān)督機(jī)制等五個(gè)方面提出對(duì)策，以期能為永州市冷水灘區(qū)地稅局納稅服務(wù)實(shí)踐提供一點(diǎn)借鑒。
[Abstract]:In recent years, tax authorities have gradually realized the importance of tax service in improving the quality of tax collection and management. They have also made many useful explorations and practices in the aspect of tax service, and the ways and levels of tax service have been improved to a certain extent. However, from the practice of tax service of local tax authorities, the tax service system is not perfect, and there are many unsatisfactory places, which need to be further explored and studied. In order to make the research of tax service more pertinent and practical, this paper selects the Land tax Bureau of Lengshuitan District of Yongzhou City as the case study object, through in-depth study to the Land tax Bureau of Cold Water Beach area. During the internship, we organized a questionnaire survey on taxpayer satisfaction and demand, and collected first-hand information about tax service. Finally, combining with practical experience, the questionnaire and the data collected were collected. This paper makes a detailed analysis on the tax service of the Land tax Bureau in the cold water beach area. Firstly, this paper defines the related concepts of tax service, designs the quantitative assessment index of tax service, and outlines the relevant theoretical basis of tax service. Secondly, based on the relevant data, practical experience and theoretical knowledge, the author describes the present situation of the tax service of the Land tax Bureau in Lengshuitan District of Yongzhou City. According to the present situation, the problems of the tax service of the local tax bureau are summarized as follows: the level of tax service is low, the level of information is not high, the level of social cooperation is low, the enthusiasm of tax service personnel is lacking, and the tax assessment is not paid enough attention to. In view of the above problems, this paper analyzes the reasons from the subjective and objective aspects; Thirdly, this paper summarizes the tax service of the United States, Japan, Canada and Singapore, and draws the enlightenment to this paper. Finally, in view of the problems existing in the tax service of the Land tax Bureau in the cold water beach area, we should improve the professional service level of the staff, strengthen the construction of the tax service department, and innovate the tax service mode. In order to provide some reference for the practice of tax service in Lengshuitan District of Yongzhou City, this paper puts forward some countermeasures from five aspects, such as strengthening tax publicity and perfecting the mechanism of examination and supervision.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 包清泉;;關(guān)于創(chuàng)新納稅服務(wù)水平的再思考[J];北方經(jīng)濟(jì);2010年03期

2 李飛;李怡君;吳運(yùn)友;;納稅服務(wù)的國(guó)際比較與借鑒[J];當(dāng)代經(jīng)濟(jì);2009年10期

3 陳必福;;論我國(guó)納稅服務(wù)的改進(jìn)與優(yōu)化[J];發(fā)展研究;2013年07期

4 尹華;;新形勢(shì)下優(yōu)化納稅服務(wù)略探[J];湖南財(cái)經(jīng)高等�？茖W(xué)校學(xué)報(bào);2009年03期

5 毛毅;;基于信息化視角下進(jìn)一步完善納稅服務(wù)體系的研究[J];計(jì)算機(jī)與信息技術(shù);2011年06期

6 李君;;國(guó)際納稅服務(wù)體系的經(jīng)驗(yàn)與借鑒[J];商業(yè)經(jīng)濟(jì);2011年02期

7 任強(qiáng);楊順昊;;國(guó)外納稅服務(wù)的經(jīng)驗(yàn)及啟示[J];經(jīng)濟(jì)縱橫;2010年06期

8 牟森;張曉光;;關(guān)于構(gòu)建納稅服務(wù)評(píng)價(jià)體系的幾點(diǎn)思考[J];價(jià)值工程;2010年35期

9 敖汀;中外納稅服務(wù)對(duì)比分析[J];遼寧稅務(wù)高等專科學(xué)校學(xué)報(bào);2004年05期

10 王浪花;;稅收遵從視角下的納稅服務(wù)優(yōu)化路徑[J];經(jīng)濟(jì)師;2011年09期

本文編號(hào)：2404405