【作者】 郑宁；

【导师】 郭春霞；

【作者基本信息】 宁夏大学 ， 公共管理（专业学位）， 2022， 硕士

【摘要】 2018年,国税地税征管体制改革实现国、地税务部门机构合并,新税务部门的组织形象不仅关系其自身职能履行,更关系国家改革成果大局,关系税收在国家治理中支柱性、保障性、基础性作用的发挥。提升税务部门组织形象,对于顺应时代要求、推动改革发展、强化税收职能作用发挥具有积极作用和价值。鉴于目前学界对于税务部门机构改革后组织形象问题研究的较少,所提出的建议也多为宏观指导。本文以宁夏回族自治区税务局为研究主体,通过文献研究法、问卷调查法、访谈法等研究方法,对国地税合并后宁夏回族自治区税务局组织形象提升中存在的制约障碍和相关对策进行研究,对提升组织形象提出相关意见建议。本文以组织形象理论为基础,明确宁夏回族自治区税务局组织形象建设面向的三个主体,即与地方党委政府及相关行政部门维度,与纳税人缴费人维度、与税务干部维度。结合机构改革和新发展阶段的时代背景,从政府改革要求、社会群众需求、公共关系建设、组织内部管理等四个方面,分析宁夏回族自治区税务局组织形象存在的问题和不足,阐释存在问题的原因,并借鉴国内其他地区税务部门组织形象建设的有益探索和经验,立足宁夏实际,提出较为完善的组织形象提升措施,填补了在税务部门组织形象提升方面的理论研究,并具有现实指导意义和实践价值。更多还原

【Abstract】 In 2018,the reform of national and local tax collection and administration system realized the merger of state and local tax departments.The organizational image of the new tax department is not only related to the performance of its own functions,but also related to the overall results of national reform,and related to the play of taxation as a pillar,guarantee and basic role in national governance.Improving the organizational image of tax department plays a positive role and value in complying with the requirements of The Times,promoting reform and development,and strengthening the function of tax.In view of the fact that there are few studies on the organizational image of the tax department after the institutional reform in the academic circle at present,and most of the suggestions put forward are macro guidance.This paper takes the Tax Bureau of Ningxia Hui Autonomous Region as the research subject,and adopts literature research method,questionnaire survey method,interview method and other research methods.After the merger of national and local taxes,this paper studies the existing restrictions and countermeasures in the improvement of organizational image of Ningxia Hui Autonomous Region Tax Bureau,and puts forward relevant opinions and suggestions on improving organizational image.Based on the theory of organizational image,this paper defines the three main bodies of organizational image construction of Ningxia Hui Autonomous Region Tax Bureau,namely,the dimension of local Party committee and government and related administrative departments,the dimension of tax payer and the dimension of tax officials.In combination with the era background of the institutional reform and the new stage of development，from the government reform requirements,building the social needs of the masses,public relations,organization management and so on four aspects,analyzing the problems existing in the Ningxia Hui autonomous region revenue organization image and the insufficiency,explain the cause of the problem,and draw lessons from other parts of the domestic tax department organization image of the construction of the beneficial exploration and experience,based on the reality of Ningxia,this paper puts forward relatively perfect measures to improve organizational image construction,which fills the theoretical research on the improvement of organizational image of tax bureau,and has practical guiding significance and practical value.更多还原