四川省雅安市國稅局優(yōu)化納稅服務案例研究
發(fā)布時間：2019-02-24 17:51
【摘要】：黨的十八大報告明確強調“建設職能科學、結構優(yōu)化、廉潔高效和人民滿意的服務型政府�！倍悇詹块T作為政府重要的組成部分,納稅服務在建設服務型政府中占有重要一席。一般說來,納稅服務的主要內容包括提供納稅咨詢、辦理稅務服務、信用管理和權益保護等要素。如果能優(yōu)化納稅服務工作,就能進一步減少辦理稅務成本、減輕辦理稅務負擔、保護納稅人合法權益,這不僅是落實服務型政府的重要環(huán)節(jié),而且也是貫徹國務院關于轉變職能、簡政放權決定的重要途徑。同時,也是提高稅收治理能力、推進稅收現(xiàn)代化建設的重要手段。顯然,對優(yōu)化納稅服務實施研究,有利于找到更好的方式、方法去引導納稅企業(yè)自覺遵守稅收法規(guī),有利于加強企業(yè)稅收風險意識避免企業(yè)未來利益的可能損失,有利于提升納稅人的稅法遵從度從而構建和諧的稅收征納關系。雅安市國稅局作為我國稅務系統(tǒng)中的一員,近年來面對新形勢下納稅人的新要求,積極謀劃納稅服務工作的新發(fā)展,在改善納稅服務制度、創(chuàng)新納稅服務手段、提升納稅服務隊伍三個內容實施了卓有成效的探索,在全省國稅系統(tǒng)產(chǎn)生了一定影響。為總結所取得的一些成績,找出在優(yōu)化納稅服務中可能還存在的一些不足,本文選取雅安市國稅局優(yōu)化納稅服務工作為研究對象。這樣所實施的研究,期望既能在學術上具有一定的研究價值,又對指導納稅服務工作實踐有一定的現(xiàn)實意義,這正是本文研究的目的所在。本文圍繞論文選題,在其結構上由緒論、案例描述、案例分析、解決對策和結論與展望等五部分組成。第一部分為第一章緒論,介紹本文的選題背景、研究意義、理論基礎、研究思路和研究方法,為正文的展開做前期的鋪墊;第二部分為第二章案例描述,通過介紹我國開展納稅服務工作的成效、不足和雅安市國稅局優(yōu)化納稅服務的典型性,得出以雅安市國稅局優(yōu)化納稅服務為例的研究價值,對所要研究的問題有一個大致了解;第三部分為第三、四、五共計三章,選取“制度優(yōu)化”、“手段優(yōu)化”和“隊伍優(yōu)化”為案例分析三個切入點,從中發(fā)掘出各自在優(yōu)化納稅服務中所存在不足,為后續(xù)對策提供依據(jù);第四部分為第六章解決對策,總結所取得的成績(個別),給類似的部門(一般)提供參考,也對仍然存在的不足拿出解決的思路;第五部分為第七章結論與展望,梳理經(jīng)過前面的“研究設計”哪些問題得到解決,還存在哪些問題,今后應該怎樣繼續(xù)改善。
[Abstract]:The report of the 18th CPC National Congress clearly emphasized "building a service-oriented government with scientific functions, optimized structure, clean and efficient, and people's satisfaction." As an important part of the government, tax service plays an important role in the construction of a service-oriented government. Generally speaking, the main contents of tax service include tax consultation, tax service, credit management and protection of rights and interests. If we can optimize our tax service, we can further reduce the cost of tax processing, lighten the tax burden, and protect the legitimate rights and interests of taxpayers. This is not only an important link in implementing a service-oriented government. And it is also an important way to implement the State Council's decision to change its functions and streamline its administration. At the same time, it is also an important means to improve the ability of tax administration and promote the modernization of tax collection. Obviously, the study on the implementation of optimizing tax service is conducive to finding a better way to guide tax paying enterprises to abide by tax laws and regulations consciously, and to strengthen the tax risk awareness of enterprises to avoid possible losses of future interests of enterprises. It helps to improve the tax compliance of taxpayers and build a harmonious tax collection and payment relationship. As a member of the tax system of our country, Ya'an Municipal State Taxation Bureau has been actively planning the new development of tax service work in recent years in the face of the new requirements of taxpayers under the new situation, and has been improving the tax service system and innovating the means of tax payment service. The three contents of promoting tax service team have carried out fruitful exploration, and have had certain influence in the whole province's national tax system. In order to sum up some achievements and find out some shortcomings in the optimization of tax service, this paper selects the optimization of tax service in Ya'an City as the research object. The research carried out in this way is expected to be of certain academic value and practical significance to guide the practice of tax service, which is the purpose of this paper. The structure of this paper is composed of five parts: introduction, case description, case analysis, solution strategy, conclusion and prospect. The first part is the introduction of the first chapter, which introduces the background, significance, theoretical basis, research ideas and research methods of this paper, so as to pave the way for the development of the text. The second part is the case description of the second chapter. By introducing the effectiveness of tax service in our country, the deficiency and the typicality of optimizing the tax service of Ya'an Municipal State tax Bureau, the research value of optimizing the tax service of Ya'an City Internal Revenue Bureau is obtained. Have a general understanding of the problems to be studied; The third part is the third, the fourth, the fifth total three chapters, selects "the system optimization", "the means optimization" and "the troop optimization" as the case analysis three entry points, discovers each in the optimization tax service existence insufficiency, To provide the basis for the follow-up response; The fourth part is the sixth chapter solution countermeasure, summarizes the achievement (individual), provides the reference to the similar department (general), also puts forward the solution thought to the insufficiency which still exists; The fifth part is the conclusion and prospect of the seventh chapter, combing which problems have been solved, what problems still exist, and how to continue to improve in the future.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42
本文編號：2429788
[Abstract]:The report of the 18th CPC National Congress clearly emphasized "building a service-oriented government with scientific functions, optimized structure, clean and efficient, and people's satisfaction." As an important part of the government, tax service plays an important role in the construction of a service-oriented government. Generally speaking, the main contents of tax service include tax consultation, tax service, credit management and protection of rights and interests. If we can optimize our tax service, we can further reduce the cost of tax processing, lighten the tax burden, and protect the legitimate rights and interests of taxpayers. This is not only an important link in implementing a service-oriented government. And it is also an important way to implement the State Council's decision to change its functions and streamline its administration. At the same time, it is also an important means to improve the ability of tax administration and promote the modernization of tax collection. Obviously, the study on the implementation of optimizing tax service is conducive to finding a better way to guide tax paying enterprises to abide by tax laws and regulations consciously, and to strengthen the tax risk awareness of enterprises to avoid possible losses of future interests of enterprises. It helps to improve the tax compliance of taxpayers and build a harmonious tax collection and payment relationship. As a member of the tax system of our country, Ya'an Municipal State Taxation Bureau has been actively planning the new development of tax service work in recent years in the face of the new requirements of taxpayers under the new situation, and has been improving the tax service system and innovating the means of tax payment service. The three contents of promoting tax service team have carried out fruitful exploration, and have had certain influence in the whole province's national tax system. In order to sum up some achievements and find out some shortcomings in the optimization of tax service, this paper selects the optimization of tax service in Ya'an City as the research object. The research carried out in this way is expected to be of certain academic value and practical significance to guide the practice of tax service, which is the purpose of this paper. The structure of this paper is composed of five parts: introduction, case description, case analysis, solution strategy, conclusion and prospect. The first part is the introduction of the first chapter, which introduces the background, significance, theoretical basis, research ideas and research methods of this paper, so as to pave the way for the development of the text. The second part is the case description of the second chapter. By introducing the effectiveness of tax service in our country, the deficiency and the typicality of optimizing the tax service of Ya'an Municipal State tax Bureau, the research value of optimizing the tax service of Ya'an City Internal Revenue Bureau is obtained. Have a general understanding of the problems to be studied; The third part is the third, the fourth, the fifth total three chapters, selects "the system optimization", "the means optimization" and "the troop optimization" as the case analysis three entry points, discovers each in the optimization tax service existence insufficiency, To provide the basis for the follow-up response; The fourth part is the sixth chapter solution countermeasure, summarizes the achievement (individual), provides the reference to the similar department (general), also puts forward the solution thought to the insufficiency which still exists; The fifth part is the conclusion and prospect of the seventh chapter, combing which problems have been solved, what problems still exist, and how to continue to improve in the future.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42
【參考文獻】
相關期刊論文 前10條
1 曹錦陽;;納稅服務質量評價體系的構建與實現(xiàn)方式及評價[J];湖南稅務高等�？茖W校學報;2014年02期
2 黃麗;;現(xiàn)行個人所得稅政策面臨的困境與出路[J];北京化工大學學報(社會科學版);2013年01期
3 葉美萍;葉金育;徐雙泉;;美國納稅服務的經(jīng)驗與啟示[J];稅收經(jīng)濟研究;2012年01期
4 許行斌;李立;;關于納稅服務幾個問題的思考[J];中國城市經(jīng)濟;2011年09期
5 林澤清;;新公共服務理論與優(yōu)化納稅服務[J];哈爾濱職業(yè)技術學院學報;2011年02期
6 秦九鳳;趙愛忠;;納稅服務體系運行引發(fā)的思考[J];財經(jīng)界(學術版);2010年12期
7 包清泉;;關于創(chuàng)新納稅服務水平的再思考[J];北方經(jīng)濟;2010年03期
8 李飛;李怡君;吳運友;;納稅服務的國際比較與借鑒[J];當代經(jīng)濟;2009年10期
9 張德志;;對構建現(xiàn)代納稅服務體系的思考[J];稅務研究;2009年04期
10 張崇明;;納稅服務——現(xiàn)代稅收征管的鮮明標志[J];中國稅務;2008年12期
相關碩士學位論文 前6條
1 張燕飛;新公共管理視角下地方稅務機關納稅服務的優(yōu)化探索[D];華東政法大學;2015年
2 金戈;吳中區(qū)國稅局納稅服務存在的問題與對策研究[D];蘇州大學;2015年
3 丁勝;鹽城納稅服務的問題與對策研究[D];蘇州大學;2013年
4 劉云;我國納稅服務優(yōu)化研究[D];首都經(jīng)濟貿(mào)易大學;2012年
5 楊永瑞;健全我國納稅服務體系的政策建議[D];河北大學;2010年
6 賈麗;加強我國納稅服務的對策研究[D];東北大學;2008年
，本文編號：2429788
本文鏈接：http://www.sikaile.net/guanlilunwen/shuishoucaizhenglunwen/2429788.html
教材專著
