优化鹤岗市国税系统纳税服务对策研究

发布时间：2018-05-12 10:03

本文选题：纳税服务 + 优化　；参考：《哈尔滨工业大学》2014年硕士论文

【摘要】：近年来，在经济体制转轨、政府职能转变和社会管理创新的大背景下，税收理念也发生了一定程度的转变，以往传统的税收工作模式已经不能适应新时期税收工作的需要，纳税服务被逐渐提升到一个新的高度，被各级税务机关、税务部门，纳税人及社会各界的广泛关注。作为税收征管的基础环节，纳税服务对于提高纳税遵从度、减少税收成本和加强征纳双方沟通意义重大，因此要对纳税服务进行进一步的优化，使之能够在税收工作中发挥优势作用，促进税收事业的发展。本文总结回顾了国内外相关问题的研究现状，界定了纳税服务的涵义、特征并阐述了相关理论基础。在此基础上，选取鹤岗市国税系统纳税服务为实例，介绍了其纳税服务的开展情况，并指出存在的问题：纳税服务理念落后，，机构设置不合理，办税流程复杂，税法宣传流于形式、重点不突出、针对性不强，人员年龄结构不合理，队伍建设有待加强，纳税服务的社会化程度低。本文针对现存的问题，运用相关理论、借鉴国内外优化纳税服务的成功经验，运用实地调查、比较分析、理论研究等方法提出应从完善组织机构设置；优化办税服务流程；加强税法宣传辅导；加强税务干部队伍建设；积极推动纳税服务的社会化等优化鹤岗市国税系统纳税服务的具体对策。
[Abstract]:In recent years, under the background of transition of economic system, transformation of government functions and innovation of social management, the concept of taxation has also changed to a certain extent, and the traditional tax work mode has been unable to meet the needs of the tax work in the new period. Tax service has been gradually promoted to a new level, and has been widely concerned by tax authorities, taxpayers and all walks of life. As the basic link of tax collection and management, tax service is of great significance to improve tax compliance, reduce tax costs and strengthen communication between tax collectors and tax collectors. Therefore, the tax service should be further optimized. To enable it to play an advantage in the tax work, promote the development of tax undertakings. This paper summarizes and reviews the current research situation of domestic and foreign related issues, defines the meaning and characteristics of tax service, and expounds the relevant theoretical basis. On this basis, the tax service of the national tax system in Hegang City is selected as an example, and the development of the tax service is introduced, and the existing problems are pointed out: the concept of tax service is backward, the establishment of the organization is unreasonable, and the tax process is complex. The propaganda of tax law is a mere formality, with little emphasis and pertinence, unreasonable age structure of personnel, construction of contingent and low degree of socialization of tax service. Aiming at the existing problems, this paper applies the relevant theories, draws lessons from the successful experience of optimizing the tax service at home and abroad, and puts forward the methods of field investigation, comparative analysis, theoretical research and so on. Strengthen the propaganda and guidance of tax law, strengthen the construction of tax cadres, actively promote the socialization of tax service, and optimize the tax service of Hegang City.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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