大连市金州区国家税务局纳税服务满意度现状调查研究

发布时间：2018-04-10 10:37

本文选题：纳税服务　+ 满意度　；引自：《大连理工大学》2014年硕士论文

【摘要】：纳税服务既是税务工作的重点也是公共管理学的重要内容之一。追溯过往,自2008年税务系统明确提出“服务科学发展观,共建和谐税收”的工作主题之后,各税务部门便开始由“管理型政府”向“服务型政府”转变,纳税服务成为税收工作重点。现今,无论是可持续发展观还是党的群众路线教育实践活动,更加要求税务机关做好服务纳税人的工作,满足纳税人合理要求,持续提高纳税人满意度和税法遵从度,提供更高效更快捷更优质的纳税服务。随着纳税服务的不断推广和发展,服务意识、服务方式、服务质量都有巨大提高,征纳关系得到了明显改善,但是仍然存在着一些问题和矛盾。不同地域的纳税服务基础和发展程度不尽相同,纳税服务水平参差不齐。对于对外经济相对较多的沿海城市,些涉外涉税问题和服务还亟待提高。所以如何优化现有的纳税服务,稳步提高纳税服务满意度,真正做到构建和谐征纳关系,仍是我们需要不断探索研究和解决的。本文便针对纳税服务进行研究,以大连市金州区为例,以满意度为调查指标进行分析。首先采用文献分析法,对国内外纳税服务及满意度有关论文进行分析,并结合区局实际情况进行前期调研；其次设计模型,采用问卷调查、样本抽样等方法进行金州区纳税服务满意度调查设计,对298份有效问卷进行数据整理并统计分析；之后对建立的纳税服务满意度多元线性回归模型进行分析。模型反映影响纳税服务满意的因素有咨询辅导宣传、税务基础性管理、税务稽查管理、纳税人救助四项,得出办税流程、办税效率、宣传、稽查管理、纳税人救助等方面的问题,总结出信息化软硬件匹配、征管协调性等影响因素；最后提出提升金州区纳税服务满意度的对策主要集中在两个方面,宏观方面为调整双方征纳意识和建立高效低成本的税收征管方式,而微观方面就是要因地制宜的开展特色税收征管工作,更具体更细致更接“地气”,适合工作小范围迅速开展。宏观方面偏重于由根而治,以金州区为点以基层局为面来思考提升的对策；微观方面偏重于细致具体,适合达成短期的提升目标。本文希望通过调查研究不仅仅对金州区纳税服务满意度做出客观、公正的评价,提出有效可行的具体方案,而且可以为税务系统尤其是基层税务部门纳税服务的完善提供有益的参考。
[Abstract]:Tax service is not only the focus of tax work, but also one of the important contents of public management.Looking back on the past, since 2008, when the tax system explicitly put forward the theme of "service scientific development concept and harmonious taxation", various tax departments began to change from "management-oriented government" to "service-oriented government".Tax service has become the focus of tax work.Nowadays, both the sustainable development concept and the Party's mass line education activities require the tax authorities to do a good job of serving taxpayers, to meet the reasonable requirements of taxpayers, and to continuously improve the satisfaction of taxpayers and the degree of compliance with tax laws.Provide more efficient, faster and better tax service.With the continuous promotion and development of tax service, service consciousness, service mode, service quality have been greatly improved, the relationship between levy and payment has been improved obviously, but there are still some problems and contradictions.The basis and development of tax service are different in different regions, and the level of tax service is not uniform.For coastal cities with relatively more foreign economies, foreign tax issues and services need to be improved.So how to optimize the existing tax service, steadily improve the satisfaction of the tax service, and truly achieve a harmonious relationship between collection and payment, is still a need to continue to explore and solve the problem.This paper studies the tax service, taking Jinzhou District of Dalian City as an example and taking satisfaction degree as the index of investigation.First of all, the literature analysis method is used to analyze the domestic and foreign tax service and satisfaction degree related papers, and combined with the actual situation of the regional bureau to carry out preliminary investigation; secondly, the design model, using questionnaire survey,Sample sampling and other methods were used to design the satisfaction of tax service in Jinzhou District. 298 valid questionnaires were collected and analyzed statistically. Then the multivariate linear regression model of tax service satisfaction was analyzed.The model reflects the factors that affect the satisfaction of tax service, such as consultation and guidance propaganda, tax basic management, tax inspection management and taxpayer assistance. The process, efficiency, publicity and inspection management of tax administration are obtained.The problems of taxpayer rescue and so on, summed up the information software and hardware matching, the coordination of collection and management and other factors. Finally, the countermeasures to improve the satisfaction degree of tax service in Jinzhou district are mainly focused on two aspects.Macroscopically, in order to adjust the consciousness of both sides of the tax collection and to establish an efficient and low-cost way of tax collection and management, the microscopic aspect is to carry out the work of characteristic tax collection and management according to local conditions, so as to be more specific, more meticulous, and more sensitive to "local conditions."Suitable for small scale and rapid development.Macroscopical aspect pays more attention to managing by root, taking Jinzhou district as the point and taking basic level bureau as the plane to think about the countermeasure of promotion; microcosmic aspect is more emphasis on meticulous and concrete, suitable to achieve short-term promotion goal.This paper hopes to make an objective and fair evaluation of the satisfaction degree of tax service in Jinzhou District through investigation and study, and put forward effective and feasible concrete plan.And it can provide a useful reference for tax system, especially the tax service of grassroots tax department.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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