本文選題：納稅服務(wù)　切入點(diǎn)：現(xiàn)狀　出處：《重慶大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅務(wù)部門作為公共服務(wù)的重要組成部分之一，涉及我國(guó)經(jīng)濟(jì)建設(shè)和人民生活的方方面面。近年來，在提倡服務(wù)型政府的大環(huán)境下，納稅服務(wù)在現(xiàn)代稅收理論的支持下，取得了一定的成效。為納稅人服務(wù)是稅務(wù)部門的重要職責(zé)，優(yōu)化納稅服務(wù)是稅務(wù)部門的重要任務(wù)之一。只有不斷更新納稅服務(wù)理念，豐富納稅服務(wù)方式，提高納稅服務(wù)水平才能為納稅人提供良好的納稅服務(wù)環(huán)境，從而構(gòu)建和諧的征納關(guān)系，從而提高納稅人的稅收遵從度，，降低稅收成本，提高稅收效率。 本文在研究中采取理論分析與實(shí)證分析相結(jié)合的方法，從基層稅務(wù)部門的角度理清了納稅服務(wù)的發(fā)展歷程和理論基礎(chǔ)，對(duì)我國(guó)的納稅服務(wù)現(xiàn)狀進(jìn)行了評(píng)析，重點(diǎn)分析了我國(guó)納稅服務(wù)存在的問題。認(rèn)為目前我國(guó)納稅服務(wù)意識(shí)仍需加強(qiáng)，納稅服務(wù)體系尚不健全，服務(wù)舉措定位存在偏差，控制風(fēng)險(xiǎn)與提高服務(wù)效率有機(jī)結(jié)合不夠，辦稅人員素質(zhì)有待提高，納稅服務(wù)制度體系化建設(shè)有待完善。本文以重慶市國(guó)家稅務(wù)局Z分局的納稅服務(wù)工作為例進(jìn)行了實(shí)證分析，并分析了納稅服務(wù)中納稅人最關(guān)心的幾個(gè)問題的滿意情況。最后，本文著重以納稅服務(wù)滿意度調(diào)查情況為基礎(chǔ)，提出了筆者認(rèn)為建立納稅服務(wù)優(yōu)化機(jī)制的幾點(diǎn)思路：一是樹立科學(xué)化納稅服務(wù)理念，二是健全規(guī)范化納稅服務(wù)制度，三是豐富信息化納稅服務(wù)平臺(tái)，四是完善程序化納稅服務(wù)體系，五是全面提高稅務(wù)干部素質(zhì)，六是加強(qiáng)多元化納稅服務(wù)監(jiān)督，七是構(gòu)建和諧的納稅服務(wù)環(huán)境。 筆者認(rèn)為，優(yōu)化納稅服務(wù)仍然是今后幾年稅務(wù)工作的重中之重，必須不斷尋求納稅服務(wù)的優(yōu)化方式，以多種載體豐富納稅服務(wù)的內(nèi)涵，從而達(dá)到提高稅收效率，和諧征納關(guān)系的目的。
[Abstract]:As one of the important parts of public service, tax department involves all aspects of economic construction and people's life in our country. In recent years, under the environment of advocating service-oriented government, tax service is supported by modern tax theory. Has achieved certain results. Serving taxpayers is an important duty of tax departments, and optimizing tax services is an important part of Ren Wuzhi. Only by constantly updating the concept of tax service and enriching the ways of tax service, Only by improving the level of tax payment service can we provide a good tax service environment for taxpayers, thus construct a harmonious relationship between tax collection and payment, thus improve the tax compliance degree of taxpayers, reduce the tax cost, and improve the efficiency of tax collection. In this paper, by combining theoretical analysis with empirical analysis, this paper clarifies the development and theoretical basis of tax service from the perspective of grass-roots tax departments, and evaluates the present situation of tax service in China. The problems of tax service in our country are analyzed emphatically. It is concluded that the consciousness of tax service in our country still needs to be strengthened, the tax service system is not perfect, the orientation of service measures is wrong, and the combination of controlling risk and improving service efficiency is not enough. The quality of tax personnel needs to be improved, and the systematization of tax service system needs to be improved. This paper takes the tax service work of branch Z of Chongqing State Taxation Bureau as an example to carry out an empirical analysis. Finally, based on the investigation of tax service satisfaction, the paper analyzes the satisfaction of several issues that taxpayers are most concerned about. The author puts forward several ideas for establishing the tax service optimization mechanism: first, to establish the scientific tax service concept; second, to perfect the standardized tax service system; third, to enrich the information tax service platform. The fourth is to perfect the procedure tax service system, the fifth is to improve the quality of tax cadres in an all-round way, the sixth is to strengthen the supervision of diversified tax service, and the seventh is to build a harmonious tax service environment. In my opinion, the optimization of tax service is still the top priority of tax work in the next few years. We must constantly seek the optimization method of tax service, enrich the connotation of tax service with various carriers, so as to improve the tax revenue efficiency. The purpose of harmonious relationship between levy and payment.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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