本文選題：諸城 + 國稅　； 參考：《山東大學(xué)》2014年碩士論文

【摘要】：納稅服務(wù)既是稅務(wù)機關(guān)依法應(yīng)履行的義務(wù),又是稅務(wù)機關(guān)加強稅收管理的一項措施,隨著經(jīng)濟的快速發(fā)展和社會的不斷進步,納稅服務(wù)被賦予了新的時代內(nèi)涵,其重要性和必要性也日益突出。近年來,納稅服務(wù)逐漸成為日常稅收工作的重中之重,受到了社會各界的廣泛關(guān)注。如何正確認識納稅服務(wù)面臨的新形勢,有效破解納稅服務(wù)面臨的難題,彌補制約納稅服務(wù)的短板,成為稅務(wù)部門不容回避和急需解決的問題。全面優(yōu)化和改進納稅服務(wù),是經(jīng)濟社會形勢發(fā)展的必然,是納稅人的熱切期盼。 本文通過對國稅部門日常提供的各項納稅服務(wù)內(nèi)容,包括讓納稅人了解、履行納稅義務(wù),以及享受納稅人權(quán)利等方面的研究,重點剖析諸城市國稅局近年來的納稅服務(wù)工作實踐,運用實證分析和理論分析的方法,結(jié)合個人工作實際和新公共管理理論、稅收遵從理論、公共財政理論對納稅服務(wù)工作進行了分析研究,找出了存在的問題和不足。同時借鑒西方國家基層國稅機關(guān)以及我國一線城市國稅局的先進做法和經(jīng)驗,并結(jié)合諸城市國稅局的實際情況、個人工作感悟和相關(guān)理論支撐,提出改進和完善縣級國稅機關(guān)納稅服務(wù)的針對性建議和措施。主要包括完善納稅服務(wù)崗責體系,進行系統(tǒng)規(guī)劃納稅服務(wù)內(nèi)容,健全納稅服務(wù)考核激勵機制,提高稅務(wù)人員整體素質(zhì)等。 本文采用調(diào)查研究、對比分析、歸納總結(jié)的方法,對諸城市國稅局納稅服務(wù)中存在的問題進行了深入地剖析,發(fā)現(xiàn)問題,解決矛盾,以進一步提高稅務(wù)機關(guān)納稅服務(wù)的質(zhì)效和納稅人納稅遵從度,節(jié)約征納稅成本,維護納稅人的合法權(quán)益,營造良好的稅收環(huán)境。
[Abstract]:Tax service is not only an obligation that tax authorities should fulfill according to law, but also a measure for tax authorities to strengthen tax administration. With the rapid development of economy and the continuous progress of society, tax service has been endowed with a new connotation of the times. Its importance and necessity also become increasingly prominent. In recent years, tax service has gradually become the top priority of daily tax work, and has been widely concerned by all walks of life. How to correctly understand the new situation of tax service, solve the problem of tax service effectively, make up the shortage of restricting tax service, become the problem that tax department can not avoid and need to solve urgently. Overall optimization and improvement of tax service is inevitable in the development of economic and social situation, is the eager expectation of taxpayers. This paper studies the contents of the tax service provided by the tax department, including letting the taxpayer understand, fulfill the tax obligation, and enjoy the taxpayer's rights, etc. This paper focuses on the practice of tax service in recent years by Zhucheng State Revenue Bureau, and applies the methods of empirical analysis and theoretical analysis, combining with the practice of personal work and the theory of new public management, and the theory of tax compliance. The theory of public finance analyzes the tax service and finds out the existing problems and shortcomings. At the same time, drawing lessons from the advanced practices and experiences of the grass-roots state tax organs of the western countries and the first-tier cities of our country, and combining the actual situation of the State tax Bureau of Zhucheng, personal work perception and relevant theoretical support, The paper puts forward some suggestions and measures to improve and perfect the tax service of the state tax organs at the county level. It mainly includes perfecting tax service post responsibility system, carrying out systematic planning of tax service content, perfecting tax service examination and incentive mechanism, improving the overall quality of tax personnel, and so on. Based on the methods of investigation, comparative analysis and summary, this paper makes a deep analysis of the problems existing in the tax service of the State Revenue Bureau of Zhucheng, finds out the problems, and resolves the contradictions. In order to further improve the tax service of tax authorities and tax compliance degree, save the cost of tax collection, safeguard the legitimate rights and interests of taxpayers, and create a good tax environment.
【學(xué)位授予單位】：山東大學(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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本文編號：1869169