晋江国税系统纳税服务改革的实践研究

发布时间：2018-11-17 15:51

【摘要】：人民在享受政府所提供的各种公共服务和公共产品的同时,也以纳税义务人的身份向政府缴纳各种税收,政府收取到的财政收入经过重新分配后继续提供所需的公共服务和公共产品。而税收作为政府取得财政收入的最主要形式,其征收机关的依法科学的行政,尤其是与民众直接接触的基层征收机关的行政行为尤为重要。目前我国已逐步建起“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收,重点稽查,强化管理”的税收征管模式,但是税务机关的税收征管制度开始不适应社会高速发展的形势,纳税人的纳税服务需求显著增长,不变的征管方式使纳税服务效率大大降低。因此,税务机关进一步探索现代化、科学化的税收纳税服务变革方向,以适应不断变化的社会发展需要。面对越来越复杂多变的纳税服务形势,如何以服务型政府的理论来对纳税服务进行定义,正确认识纳税服务改革中出现的矛盾成为亟待解决的问题。本文在了解晋江基层国税纳税服务改革的背景和趋势的基础上,以晋江国税局正式试点改革税收征管体系为分界点,重点剖析并总结分析了这次基层国税纳税服务的改革内容,发现此次纳税服务改革中存在着诸如涉税业务超出规程范围导致办理部门不确定,纳税人重自身权利多过应付义务,征纳双方矛盾难以化解,创新的纳税服务方式跟不上纳税人成倍增长的纳税新需求以及职责承担方不明确等问题。通过分析,归结出造成上述问题的原因包含了组织权责划分不清,税务问责不清晰,征纳双方存在信息不对称,地位不平等的情况以及绩效考核没有发挥出应有的激励效应等。对此,本文从权责划分、征纳关系、纳税服务供给、绩效管理和服务监督方面为进一步深化改革提出行之有效的建议。
[Abstract]:While enjoying all kinds of public services and public goods provided by the government, the people also pay various taxes to the government as taxpayers, The revenue received by the government continues to provide the required public services and public goods after reallocation. As the most important form of the government to obtain financial revenue, the administration of tax collection agencies according to law is particularly important, especially the administrative behavior of the grass-roots tax collection agencies that have direct contact with the public. At present, China has gradually established a tax collection and management model based on tax declaration and optimization of services, relying on computer networks, focusing on collection, focusing on inspection and strengthening management. However, the tax collection and management system of tax authorities has not adapted to the rapid development of society, the demand for tax service has increased significantly, and the efficiency of tax service has been greatly reduced by the invariable tax collection and management method. Therefore, the tax authorities further explore the direction of modernization and scientific tax service reform in order to meet the changing needs of social development. In the face of more and more complicated and changeable tax service situation, how to define the tax service by the theory of service-oriented government, and how to correctly understand the contradiction in the reform of tax service becomes an urgent problem to be solved. On the basis of understanding the background and trend of the reform of Jinjiang's grass-roots state tax service, this paper analyzes and summarizes the content of the reform of this basic level's tax service, taking the Jinjiang Internal Revenue Bureau's official pilot reform of the tax collection and management system as the demarcation point. It was found that in the tax service reform, such as the tax related business exceeding the scope of the regulations led to uncertainty of the handling department, the taxpayer paid more attention to his own rights than the obligation to pay, and the contradiction between the two sides of the levy and payment was difficult to resolve. Innovative tax services fail to keep up with the growing tax demand and unclear duty holders. Through the analysis, we can conclude that the causes of the above problems include unclear division of the organizational authority and responsibility, unclear tax accountability, asymmetric information between the two parties, unequal status, and the lack of due incentive effect of the performance appraisal. In view of this, this paper puts forward some effective suggestions for further deepening the reform from the aspects of the division of power and responsibility, the relationship of levy and payment, the supply of tax service, the performance management and the service supervision.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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