發(fā)布時(shí)間：2018-04-22 19:56

  本文選題：集寧區(qū)國(guó)稅局 + 納稅服務(wù)��； 參考：《內(nèi)蒙古大學(xué)》2017年碩士論文

【摘要】：黨的十八屆三中全會(huì)對(duì)深化財(cái)稅體制改革做了重大戰(zhàn)略部署,并對(duì)深化稅收制度改革提出總體要求。2014年6月30日財(cái)政部提交的《深化財(cái)稅體制改革總體方案》審議通過(guò),《方案》為新一輪的財(cái)稅體制改革提供了頂層設(shè)計(jì),明確了稅制改革的思路。2015年12月24日中共中央辦公廳、國(guó)務(wù)院辦公廳出臺(tái)《深化國(guó)稅、地稅征管體制改革方案》,為征管體制改革制定了明確的目標(biāo),將創(chuàng)新納稅服務(wù)機(jī)制作為征管體制改革的主要任務(wù)之一。稅制以及征管體制的改革進(jìn)入深化階段。納稅服務(wù)作為稅收征管工作的重要內(nèi)容,稅制和征管體制的改革必然要求納稅服務(wù)的理念、方式和手段等都應(yīng)隨著改革的深入而變化。稅務(wù)部門是一個(gè)垂直管理部門,基層稅務(wù)機(jī)關(guān)直接面對(duì)納稅人提供納稅服務(wù).本文研究基層稅務(wù)機(jī)關(guān)烏蘭察布市集寧區(qū)國(guó)稅局優(yōu)化納稅服務(wù)的工作,近幾年集寧區(qū)國(guó)稅局緊跟國(guó)家稅收現(xiàn)代化的步伐,根據(jù)上級(jí)機(jī)關(guān)的相關(guān)工作要求,對(duì)納稅有關(guān)的服務(wù)進(jìn)行了很多方面的優(yōu)化,并且在相關(guān)的納稅服務(wù)舉措出臺(tái)后,收到了不錯(cuò)的成效。但是,這其中存在的一些問(wèn)題仍然不可忽視,從實(shí)際納稅服務(wù)工作開(kāi)展情況來(lái)看,仍然有納稅人權(quán)利保護(hù)不充分、納稅人辦稅不夠便利的問(wèn)題,征納雙方溝通不暢的問(wèn)題也日益凸顯。本文梳理烏蘭察布市集寧區(qū)國(guó)稅局在優(yōu)化納稅服務(wù)工作方面的舉措和取得的成效,從中發(fā)現(xiàn)問(wèn)題、歸納總結(jié)問(wèn)題并且分析成因,針對(duì)問(wèn)題提出樹(shù)立正確的服務(wù)理念、優(yōu)化服務(wù)資源、優(yōu)化服務(wù)內(nèi)容、健全績(jī)效考核機(jī)制、拓展社會(huì)化服務(wù)、加強(qiáng)國(guó)地稅合作六個(gè)方面的進(jìn)一步優(yōu)化對(duì)策。
[Abstract]:The third Plenary session of the 18th CPC Central Committee made a major strategic plan for deepening the reform of the fiscal and taxation system. The Ministry of Finance submitted to the Ministry of Finance on June 30, 2014, the "General Program for deepening the Fiscal and tax system", which was deliberated and approved, provided a top-level design for the new round of fiscal and tax system reform. On December 24, 2015, the General Office of the CPC Central Committee and the General Office of the State Council issued the "Plan for deepening the Reform of the State tax and Local tax Collection and Management system," which set clear goals for the reform of the tax collection and management system. The innovation of tax service mechanism as the main reform of the tax collection and management system Ren Wuzhi. The reform of the tax system and the system of collection and management has entered the deepening stage. Tax service as an important part of tax collection and management, the reform of tax system and tax collection system must require the concept, method and means of tax service to change with the deepening of the reform. Tax department is a vertical management department, tax authorities directly facing taxpayers to provide tax services. This paper studies the work of optimizing tax service by the State Taxation Bureau of the Jining District of Wulanchabu. In recent years, the Internal Revenue Bureau of the Jining District has followed the pace of the modernization of the state tax revenue, according to the relevant work requirements of the higher authorities. Tax-related services have been optimized in many aspects, and after the introduction of relevant tax services, good results have been achieved. However, some of these problems still cannot be ignored. Judging from the actual tax service work, there are still problems of inadequate protection of taxpayers' rights and inadequate facilities for taxpayers to handle taxes. The problem of poor communication between the two sides is also increasingly prominent. This paper combs the measures and achievements of the State Taxation Bureau of Jining District of Wulanchabu in optimizing the tax service, finds out the problems, sums up the problems and analyzes the causes, and puts forward a correct service concept for the problems. Optimizing service resources, optimizing service content, perfecting performance appraisal mechanism, expanding socialized service and strengthening cooperation of national and local tax.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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