哈尔滨市阿城区纳税服务存在的问题及解决对策

发布时间：2018-01-20 03:46

本文关键词： 纳税人纳税服务阿城区　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着纳税人依法办税意识不断增强，纳税人对税务机关纳税服务工作提出了很高的要求，税务机关也认识到优化纳税服务在提高征管质量、缓解征纳矛盾中的重要作用。目前，，阿城区纳税服务工作只停留在职业道德层面上，没有形成纳税服务体系，存在重形式轻内容的问题。本文引用公共管理的相关理论，以阿城区纳税服务的现状为切入点，结合税收工作实践，借鉴国内外对纳税服务的研究成果，论述了当前阿城区纳税服务的现状及存在的问题，为进一步完善阿城区纳税服务提出了对策及建议。
[Abstract]:With the increasing consciousness of tax payment by taxpayers according to law, taxpayers have put forward high requirements for tax service work of tax authorities. Tax authorities also realize that optimizing tax service is improving the quality of tax collection and management. At present, the tax service work in Acheng District only stays on the level of professional ethics, and does not form a tax service system. There is the problem of heavy form and light content. This paper cites the relevant theories of public management, taking the current situation of Acheng District tax service as the starting point, combined with tax work practice, draw lessons from the domestic and foreign research results on tax service. This paper discusses the present situation and existing problems of tax service in Acheng district, and puts forward some countermeasures and suggestions for further perfecting the tax service in Acheng district.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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