石家庄市地税系统纳税服务存在的问题及完善对策研究
发布时间：2018-09-03 16:43
【摘要】：纳税服务工作是整个税收工作的基础。服务意识的转变，各部门间的协调配合，创新的纳税服务方式，监督机制的完善，信息化水平的提高都是提高纳税服务质量，提高纳税人满意度和遵从度的重要因素。因此，，优化纳税服务，保障纳税人权益是新时期税收工作中的必然要求，也是一个长期的工程。 石家庄地税局在纳税服务建设方面取得了一些成绩，比如在办税大厅推行“一窗式”、“一站式”服务和延时服务、预约服务、提醒服务及大型项目特事特办服务,网上办税服务厅等多种实用有效的服务方式.但是与纳税人的需要相比，与发达地区的先进纳税服务相比还是有很多需要改进的地方。 本文对纳税服务的研究现状进行了简要介绍，以纳税服务理论为依据，阐述了纳税遵从理论，新公共服务理论，和社会契约理论，结合石家庄地税局纳税服务发展状况和取得的成绩，指出新时期石家庄市地税系统纳税服务存在的问题，如税务干部综合素质不够高，各部门协作不够协调，法律和监督机制不够完善，信息化建设相对落后等方面，借鉴国内外先进国家纳税服务经验和国内发达省市的先进经验和做法，结合石家庄当地情况，提出合理的纳税服务的建议和举措：加大教育力度，提升整个税务干部的专业素质和服务理念；利用第三方资源和相关部门的信息资源，加大税务内部部门之间协作更好的为纳税人服务；完善各种监督机制保障纳税人的权益；加强信息化建设等建议，这对提升石家庄整体纳税服务能力，完善纳税服务体系具有现实意义。
[Abstract]:Tax service is the basis of the whole tax work. The transformation of service consciousness, the coordination and coordination among different departments, the innovation of tax service, the perfection of supervision mechanism and the improvement of information level are all important factors to improve the quality of tax service and the satisfaction and compliance of taxpayers. Therefore, optimizing tax service and protecting taxpayer's rights and interests are inevitable requirements of tax work in the new period, and are also a long-term project. Shijiazhuang Local Taxation Bureau has made some achievements in tax service construction, such as "one-window", "one-stop" service and delay service, appointment service, reminder service and special services for large-scale projects in the tax lobby. Online tax service office and other practical and effective service. But compared with the needs of taxpayers, compared with the advanced tax service in developed regions, there are still many areas to be improved. This paper briefly introduces the research status of tax service, based on the tax service theory, expounds the tax compliance theory, the new public service theory, and the social contract theory. Combined with the development and achievements of tax service in Shijiazhuang Local Taxation Bureau, this paper points out the problems existing in the tax service of Shijiazhuang tax system in the new period, such as insufficient comprehensive quality of tax cadres and insufficient coordination among various departments. The law and supervision mechanism is not perfect, the information construction is relatively backward, and so on, drawing lessons from the tax service experience of the advanced countries at home and abroad and the advanced experiences and practices of the developed provinces and cities at home and abroad, and combining with the local situation in Shijiazhuang, Put forward reasonable tax service suggestions and measures: strengthen education, improve the professional quality and service concept of the whole tax cadres, utilize the third party resources and the information resources of related departments, Strengthening the cooperation between the internal tax departments to better serve the taxpayers; perfecting various supervision mechanisms to protect the interests of taxpayers; strengthening information construction and other suggestions, which will enhance the overall tax service capacity of Shijiazhuang, It is of practical significance to perfect the tax service system.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2220573
[Abstract]:Tax service is the basis of the whole tax work. The transformation of service consciousness, the coordination and coordination among different departments, the innovation of tax service, the perfection of supervision mechanism and the improvement of information level are all important factors to improve the quality of tax service and the satisfaction and compliance of taxpayers. Therefore, optimizing tax service and protecting taxpayer's rights and interests are inevitable requirements of tax work in the new period, and are also a long-term project. Shijiazhuang Local Taxation Bureau has made some achievements in tax service construction, such as "one-window", "one-stop" service and delay service, appointment service, reminder service and special services for large-scale projects in the tax lobby. Online tax service office and other practical and effective service. But compared with the needs of taxpayers, compared with the advanced tax service in developed regions, there are still many areas to be improved. This paper briefly introduces the research status of tax service, based on the tax service theory, expounds the tax compliance theory, the new public service theory, and the social contract theory. Combined with the development and achievements of tax service in Shijiazhuang Local Taxation Bureau, this paper points out the problems existing in the tax service of Shijiazhuang tax system in the new period, such as insufficient comprehensive quality of tax cadres and insufficient coordination among various departments. The law and supervision mechanism is not perfect, the information construction is relatively backward, and so on, drawing lessons from the tax service experience of the advanced countries at home and abroad and the advanced experiences and practices of the developed provinces and cities at home and abroad, and combining with the local situation in Shijiazhuang, Put forward reasonable tax service suggestions and measures: strengthen education, improve the professional quality and service concept of the whole tax cadres, utilize the third party resources and the information resources of related departments, Strengthening the cooperation between the internal tax departments to better serve the taxpayers; perfecting various supervision mechanisms to protect the interests of taxpayers; strengthening information construction and other suggestions, which will enhance the overall tax service capacity of Shijiazhuang, It is of practical significance to perfect the tax service system.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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