關于杭州市基本納稅服務滿意度的調(diào)研報告
發(fā)布時間：2018-07-21 16:43
【摘要】：納稅人是納稅服務的直接對象，是稅收收入的源泉和保障，更是市場經(jīng)濟的基石。2001年我國將納稅服務正式寫入《稅收征管法》，第一次從法律的角度確立了納稅服務的法律地位；2005年出臺了《納稅服務工作規(guī)范（試行）》，再一次以全國文件的形式確立了納稅服務的具體內(nèi)容。每一次國家關于納稅服務的政策文件都牽動著億萬納稅人。同時納稅服務也一直是學術(shù)的熱點，也是稅務部門公共治理的重要目標。近些年經(jīng)過學術(shù)界和實踐部門不斷探索和相互交流，對于納稅服務的基本概念，特點等問題上，整個社會已達成一個廣泛的共識，而這些社會共識，為促進學術(shù)研究和實際工作奠定了基礎。 但是特別是近些年來，有一些研究將顧客關系管理理論引入到納稅服務的研究當中去，把納稅服務全部無差異的等同于商品經(jīng)濟中的一種商品或服務，這顯然是不夠恰當和客觀的。而本次調(diào)研研究所要詮釋的基本納稅服務雖屬于納稅服務，但它是一種公共服務，它具有公共產(chǎn)品的特點，和商品經(jīng)濟中的一般服務是不同的，這具有一定的理論創(chuàng)新。同時，本次調(diào)研重新在公共服務這個全新的框架下根據(jù)納稅人的基本需求對納稅服務進行了四類劃分，分別是稅收政策類基本服務、稅收業(yè)務類基本服務、涉稅服務類基本服務和納稅人權(quán)益保護類基本服務。根據(jù)這四類基本納稅服務的概念和內(nèi)容，在調(diào)查問卷的設計中拆解為16個子問題，，并利用基本納稅服務在各個二級服務指標下無差異性這個重要特性，建立起一套基本納稅服務滿意度評價體系并在杭州市稅務部門進行應用和比較，調(diào)研比較了杭州市納稅人所屬區(qū)域、注冊類型、納稅規(guī)模的基本納稅服務滿意度，并進行了一定的排名，對于某些區(qū)域，行業(yè)等出現(xiàn)的基本納稅服務滿意度差異較大的情況給出了相關的成因分析及優(yōu)化對策。這為規(guī)范稅務機關行為、提高納稅基本服務能力提供具有啟發(fā)性的建議和方向?qū)б?同時此次調(diào)研對尋找出合理的路徑、制定出一系列策略去優(yōu)化杭州市納稅人基本納稅服務滿意度具有現(xiàn)實的必要性。并在此基礎上，運用基本納稅服務滿意度評價體系在其他地區(qū)推廣，具有重大的學術(shù)研究意義和應用價值。同時，這種評價體系可以應用并推廣到其它的公共服務質(zhì)量的評價，這對國家及相關管理部門制定政策、制度提供理論指導和政策建議有較強的指導作用。本次調(diào)研報告應用性較強，還需要充分的實證檢驗，還需要后期大量的樣本支持。
[Abstract]:The taxpayer is the direct object of the tax service, the source and guarantee of the tax revenue, and the cornerstone of the market economy. In 2001, the tax service was formally included in the tax Collection and Administration Law in China, and the legal status of the tax service was established for the first time from the legal point of view. In 2005, the work Standard of tax payment Service (trial) was issued, and the concrete content of tax service was established again in the form of national documents. Every national policy document on tax services affects hundreds of millions of taxpayers. At the same time, tax service has always been a hot topic in the academic field, and also an important goal of public administration of tax departments. In recent years, after continuous exploration and mutual exchange between academic circles and practice departments, the whole society has reached a broad consensus on the basic concepts and characteristics of tax service, and these social consensus, For the promotion of academic research and practical work laid the foundation. However, especially in recent years, some studies have introduced the theory of customer relationship management into the study of tax service, equating all the tax services with the same kind of goods or services in the commodity economy. This is clearly not appropriate and objective. Although the basic tax service to be interpreted by this research institute belongs to tax service, it is a kind of public service. It has the characteristics of public goods and is different from the general service in commodity economy, which has certain theoretical innovation. At the same time, under the new framework of public service, this research redivides the tax service into four categories according to the basic needs of the taxpayer, namely, the basic service of tax policy and the basic service of tax business. Basic services for tax-related services and protection of taxpayers' rights and interests. According to the concept and content of the four kinds of basic tax service, this paper disassembles 16 sub-problems in the design of the questionnaire, and makes use of the important characteristic that the basic tax service has no difference under each secondary service index. A set of basic tax service satisfaction evaluation system was established and applied and compared in Hangzhou tax department. The satisfaction degree of basic tax service was investigated and compared in the region of Hangzhou taxpayer, the type of registration, and the scale of tax payment. It also makes a certain ranking, and gives the related cause analysis and optimization countermeasures for some regions, industries and so on, where the difference of satisfaction degree of basic tax service is large. This provides enlightening advice and direction guidance for standardizing the behavior of tax authorities and improving the ability of basic tax service. At the same time, it is necessary to find out a reasonable path and formulate a series of strategies to optimize the satisfaction of basic tax service of the taxpayers in Hangzhou. On this basis, the application of the basic tax service satisfaction evaluation system in other regions has great academic significance and application value. At the same time, this evaluation system can be applied to other public service quality evaluation, which has a strong guiding role for the government and related management departments to formulate policies, system to provide theoretical guidance and policy advice. The application of this research report is strong, but also needs sufficient empirical test, but also needs a large number of samples to support.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
本文編號：2136151
[Abstract]:The taxpayer is the direct object of the tax service, the source and guarantee of the tax revenue, and the cornerstone of the market economy. In 2001, the tax service was formally included in the tax Collection and Administration Law in China, and the legal status of the tax service was established for the first time from the legal point of view. In 2005, the work Standard of tax payment Service (trial) was issued, and the concrete content of tax service was established again in the form of national documents. Every national policy document on tax services affects hundreds of millions of taxpayers. At the same time, tax service has always been a hot topic in the academic field, and also an important goal of public administration of tax departments. In recent years, after continuous exploration and mutual exchange between academic circles and practice departments, the whole society has reached a broad consensus on the basic concepts and characteristics of tax service, and these social consensus, For the promotion of academic research and practical work laid the foundation. However, especially in recent years, some studies have introduced the theory of customer relationship management into the study of tax service, equating all the tax services with the same kind of goods or services in the commodity economy. This is clearly not appropriate and objective. Although the basic tax service to be interpreted by this research institute belongs to tax service, it is a kind of public service. It has the characteristics of public goods and is different from the general service in commodity economy, which has certain theoretical innovation. At the same time, under the new framework of public service, this research redivides the tax service into four categories according to the basic needs of the taxpayer, namely, the basic service of tax policy and the basic service of tax business. Basic services for tax-related services and protection of taxpayers' rights and interests. According to the concept and content of the four kinds of basic tax service, this paper disassembles 16 sub-problems in the design of the questionnaire, and makes use of the important characteristic that the basic tax service has no difference under each secondary service index. A set of basic tax service satisfaction evaluation system was established and applied and compared in Hangzhou tax department. The satisfaction degree of basic tax service was investigated and compared in the region of Hangzhou taxpayer, the type of registration, and the scale of tax payment. It also makes a certain ranking, and gives the related cause analysis and optimization countermeasures for some regions, industries and so on, where the difference of satisfaction degree of basic tax service is large. This provides enlightening advice and direction guidance for standardizing the behavior of tax authorities and improving the ability of basic tax service. At the same time, it is necessary to find out a reasonable path and formulate a series of strategies to optimize the satisfaction of basic tax service of the taxpayers in Hangzhou. On this basis, the application of the basic tax service satisfaction evaluation system in other regions has great academic significance and application value. At the same time, this evaluation system can be applied to other public service quality evaluation, which has a strong guiding role for the government and related management departments to formulate policies, system to provide theoretical guidance and policy advice. The application of this research report is strong, but also needs sufficient empirical test, but also needs a large number of samples to support.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
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