【摘要】：本文從納稅服務(wù)的相關(guān)定義為出發(fā)點(diǎn)，引出新時(shí)期下我國(guó)稅收存在的問題及其產(chǎn)生的原因，并多角度、多方位的全面分析了我國(guó)納稅服務(wù)存在問題的原因，如納稅理念的缺失、職業(yè)道德在服務(wù)型稅務(wù)隊(duì)伍建設(shè)中的欠缺、服務(wù)型稅務(wù)隊(duì)伍建設(shè)中稅務(wù)文化建設(shè)滯后、服務(wù)型稅務(wù)隊(duì)伍建設(shè)中服務(wù)型稅務(wù)機(jī)關(guān)漏洞以及服務(wù)型稅務(wù)隊(duì)伍建設(shè)中服務(wù)能力不足等的原因。接下來本文又從完善我國(guó)納稅服務(wù)體系建設(shè)及高效服務(wù)型稅務(wù)隊(duì)伍的建設(shè)出發(fā)，，提出了必要的科學(xué)有效的措施辦法，其中不僅包括了宏觀環(huán)境如稅收法制環(huán)境建設(shè)、稅務(wù)文化建設(shè)、納稅服務(wù)體系建設(shè)、服務(wù)型稅務(wù)隊(duì)伍建設(shè)載體的服務(wù)型稅務(wù)機(jī)關(guān)建設(shè)；還包括影響納稅服務(wù)主體行為的直接因素如納稅服務(wù)能力、納稅服務(wù)理念、影響納稅服務(wù)主體行為的間接因素如稅務(wù)隊(duì)伍職業(yè)道德建設(shè)、思想政治建設(shè)等。而且對(duì)建設(shè)服務(wù)型稅務(wù)隊(duì)伍又提出了如樹立依法治稅思想、加強(qiáng)稅務(wù)文化建設(shè)、加強(qiáng)稅務(wù)機(jī)關(guān)建設(shè)、加強(qiáng)職業(yè)道德建設(shè)、加強(qiáng)思想道德建設(shè)、加強(qiáng)服務(wù)能力建設(shè)，以及與時(shí)俱進(jìn)，增強(qiáng)服務(wù)理念建設(shè)等的措施。最后，通過系統(tǒng)歸納上述幾個(gè)方面，給出了有效促進(jìn)服務(wù)型稅務(wù)隊(duì)伍建設(shè)的政策建議。
[Abstract]:Starting from the definition of tax service, this paper leads to the problems and causes of tax revenue in China in the new period, and analyzes the causes of the problems in tax service in many ways, such as the lack of tax concept. The lack of professional ethics in the construction of service-oriented tax contingent, and the lagging behind of the construction of tax culture in the construction of service-oriented tax contingent, In the construction of service tax team, the loopholes of service tax authority and the insufficient service capacity of service tax team are discussed. Then, from the view of perfecting the construction of tax service system and the construction of efficient service tax team, this paper puts forward the necessary scientific and effective measures, including not only the macro environment, such as tax legal environment, but also the construction of tax legal system. Construction of tax culture, construction of tax service system, construction of service-oriented tax authorities with the carrier of service-oriented tax team construction; It also includes the direct factors such as the ability of paying tax service, the idea of tax service, the indirect factors such as the construction of professional ethics of tax team, the construction of ideology and politics and so on. Moreover, the construction of service-oriented tax teams has also been put forward, such as establishing the idea of administering taxes according to law, strengthening the construction of tax culture, strengthening the construction of tax authorities, strengthening the construction of professional ethics, strengthening the construction of ideology and morality, and strengthening the building of service capacity. And the measures of keeping pace with the times and strengthening the construction of service concept. Finally, the author gives some policy suggestions on how to promote the construction of service-oriented tax team by systematically summarizing the above several aspects.
【學(xué)位授予單位】：山西財(cái)經(jīng)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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