本文選題：納稅服務(wù)　切入點(diǎn)：稅務(wù)信息化　出處：《黑龍江大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：優(yōu)質(zhì)的納稅服務(wù)，是市場(chǎng)經(jīng)濟(jì)發(fā)展的內(nèi)在需求，是建設(shè)服務(wù)型政府的客觀要求，建設(shè)和諧征納關(guān)系的時(shí)代要求，更是廣大納稅人的迫切需求。為滿足納稅人日益增長(zhǎng)的服務(wù)需求和構(gòu)建和諧社會(huì)以及建設(shè)服務(wù)型政府的要求，對(duì)于國(guó)稅系統(tǒng)如何更好地履行工作職責(zé)及納稅人的服務(wù)需求，全省乃至全國(guó)國(guó)稅系統(tǒng)為進(jìn)一步做好納稅服務(wù)工作，確是需要亟待解決的問(wèn)題。 本文從納稅服務(wù)的理論入手，充分借鑒國(guó)內(nèi)外納稅服務(wù)豐富經(jīng)驗(yàn)，結(jié)合黑龍江省國(guó)稅系統(tǒng)納稅工作實(shí)際，采用調(diào)查研究、歸類分析等研究方法，從多角度對(duì)黑龍江省國(guó)稅系統(tǒng)納稅服務(wù)現(xiàn)狀與存在的問(wèn)題進(jìn)行了細(xì)致的剖析，具體包括稅法宣傳、稅款征收、稅源管理、稅務(wù)稽查、稅務(wù)信息化、納稅服務(wù)社會(huì)化、稅務(wù)人員教育、納稅服務(wù)績(jī)效考評(píng)體系和激勵(lì)約束機(jī)制等方面。同時(shí)在借鑒北京、大連、香港以及美國(guó)、英國(guó)等國(guó)內(nèi)外納稅服務(wù)先進(jìn)實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上，結(jié)合作者自身的學(xué)習(xí)和實(shí)踐，，對(duì)各問(wèn)題提出針對(duì)性的建議和措施，其中包括稅法宣傳要注重實(shí)效、稅款征收方式要多元化、稅務(wù)稽查工作要提高服務(wù)性、稅務(wù)信息要共享化、稅務(wù)代理要社會(huì)化以及建立科學(xué)的納稅服務(wù)績(jī)效考評(píng)體系等。
[Abstract]:The high quality tax service is the internal demand of the development of the market economy, the objective requirement of the construction of the service-oriented government, and the requirement of the times of building a harmonious relationship between levy and payment. In order to meet the increasing service demand of taxpayers, to build a harmonious society and to build a service-oriented government, how to better perform the duty of the national tax system and the service needs of taxpayers, The whole province and even the whole country tax system in order to further do the tax service work, is really need to be solved urgently. This paper starts with the theory of tax service, fully draws lessons from the rich experience of domestic and foreign tax service, combines with the reality of taxation work in Heilongjiang Province, adopts investigation and research, classifies and analyzes, etc. This paper makes a detailed analysis of the current situation and existing problems of the tax service of the state tax system in Heilongjiang Province from various angles, including tax law propaganda, tax collection, tax source management, tax audit, tax information, and the socialization of tax service. Tax personnel education, tax service performance appraisal system, incentive and restraint mechanism, etc. Meanwhile, on the basis of drawing lessons from Beijing, Dalian, Hong Kong, the United States and the United Kingdom and other advanced practical experience of tax service at home and abroad, In combination with the author's own study and practice, the author puts forward some suggestions and measures on various issues, including the promotion of tax laws, the need to pay attention to actual results, the diversification of tax collection methods, the improvement of service and the sharing of tax information, Tax agency should be socialized and establish scientific tax service performance evaluation system.
【學(xué)位授予單位】：黑龍江大學(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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