基于新公共服务理论的贵州省纳税服务研究

【作者】 甘瑞欣；

【导师】 蒋雪梅；

【作者基本信息】 贵州大学 ， 公共管理， 2009， 硕士

【摘要】 纳税服务是税务部门依据国家税收法律、法规的各种规定,在纳税人依法履行行使权利与纳税义务过程中提供的,为纳税人提供的,满足纳税人各种需求的服务措施总称。纳税服务是近几年来税收理论界和税务机关研究的热点问题,是各国现代税收征收管理发展的新趋势。由于我国在纳税服务理论支持和统一规范的行为标准上还比较缺乏,我国的纳税服务无论从广度和深度上都与西方发达国家有明显的差距,如何优化纳税服务建设是一个值得研究和探讨的问题。新公共服务理论的发展为开展新型纳税服务提供了新的思路和理论层面的支撑,本文拟以新公共服务理论为基础,结合贵州国税的实际案例,对目前纳税服务的现状进行分析归纳总结。并以提高税务机关公共服务意识,加快税务机关业务流程再造为重点,在优化纳税服务建设方面提出自己的思考和建议。本文共分为四个部分,分别是纳税服务研究现状的文献综述；基于新公共服务理论的纳税服务建设的基本理论研究；贵州省纳税服务现状及存在问题研究；基于新公共服务理论的贵州省纳税服务建设对策研究。本文的第一部分对国内外纳税服务的研究现状进行了文献综述。从国外对纳税服务的研究中可以看出,国外的纳税服务已经形成了一套以公共服务理念作为理论依据,以保护纳税人权利作为理念的纳税服务体系。而国内理论界尽管对纳税服务的实质、理论基础、主要方法上都对纳税服务有了一定的研究,但更多地是在某一个方面进行评价,没有从整体上从建设公共服务型政府上分析纳税服务建设的体系建设。本文的第二部分对基于新公共服务理论的纳税服务建设基本理论进行了研究。首先对涉及纳税服务建设有关税收基本理论进行研究,其中包括税收基础理论、纳税服务基础理论、纳税遵从理论、业务流程再造理论等。然后对新公共服务理论渊源和背景进行了阐述,通过传统公共行政理论、新公共管理理论与新公共服务理论的理论对比,归纳出新公共服务理论的核心——“服务而非掌舵”。最后分析出纳税服务与新公共服务理论的两点联系。本文的第三部分首先对贵州纳税服务现状进行调查研究,分析出贵州省纳税服务的现状。为进一步对贵州纳税服务存在的问题进行分析,本文通过调查问卷的方法对贵州国税某地州的1500名纳税人进行了抽样调查。问卷有针对性的设计了六大方面十一个小方面的具体问题,全面体现该地纳税服务建设的基本情况。根据调查报告的反馈结果和贵州国税纳税服务工作体现出实际问题,总结出目前贵州省纳税服务主要存在如下五个方面的问题。从调查结果上看,虽然纳税人对纳税服务有一定满意度,但是对纳税服务的运作机制、沟通渠道、以及纳税服务人员素质等认可度较低。究其根源,对贵州省纳税服务存在问题的原因进行了深层次的分析。本文的第四部分针对贵州省纳税服务存在问题的深层次原因,提出了基于新公共服务理论的贵州省纳税服务建设的四点对策。分别是：服务而非掌舵,增强纳税服务理念建设；战略地思考,加强纳税服务制度建设；以追求公共利益为目标,再造业务流程,优化组织机构：重视人而非是生产率,开展多元化纳税服务方式。更多还原

【Abstract】 The tax services refer to various provisions made by the tax organ in accordance with the national tax laws and regulations, which are offered in the process that taxpayers exercise their rights and fulfill the tax liability according to the law for taxpayers. It is the generic term for the services that meet the needs of taxpayers. Tax service is the heated issue in the tax theory circle and tax organs in recent years, which is the new trend for the development of the modern tax collection management of many countries. Due to the fact that China has a lack of the theoretical support in the tax service and unified standards of behavior norms, China’s tax services has an obvious gap with that of the Western developed countries both in scope and depth. How to optimize the building of tax services is an issue needs to be studied and explored. The development of new public services has provided new ideas and theoretical support for the new tax services, Based on the theory of new public services, and combined with the case of Guizhou tax, this thesis analyzes and summarizes the current situations of the tax services, and proposes the ideas and suggestions to optimize the building of tax service, such as to enhance the awareness of public services of the tax organ, to speed up business process reengineering.This thesis is divided into four parts, namely the literature review of the research status of tax services; the basic theoretical research of the building of tax services based on the new public services; the research of Tax Service Status and Problems in Guizhou Province; proposes four strategies for the building of tax services in Guizhou based on the new public service theory,The first part of the thesis is the literature review of the research status of the tax services both at home and abroad. It can be seen from the foreign studies of the tax services that the foreign tax services have formed a tax service system which takes the public service concept as the theoretical basis, and the protection of taxpayer rights as the concept. While although the domestic authors have conducted the studies of the tax services concerning the contents, theoretical basis, and main methods to a certain degree, these studies are confined to a certain aspect, and never carry out the analysis of the building of tax service system from the overall perspective of the building of the public service-oriented government.The second part is the study of the basic theories of the tax service construction based on the new public service theory. Firstly, it explores the basic theory of taxation concerning the tax service construction, including the basic theory of taxation, the basic theory of tax services, theory of tax compliance, the theory of business process reengineering and so on. Then it elaborates the origin and background of the theory of new public services, through the comparisons of the traditional theory of public administration, theory of new public management and the theory of new public services, it has summed up the key of the theory of new public services-“services rather than the helm.”Finally it analyzes and summarizes the two links between the tax services and the new public services.The third part carries out the investigation and study of the status of the tax services in Guizhou, and points out the status of tax services in Guizhou Province. In order to further analyze the existing problem in the tax services in Guizhou, the present study conducts a sample questionnaire for 1,500 taxpayers in a certain place of Guizhou. The questionnaire focuses on the 11 specific problems of minor issues of six major aspects, which fully reflect the basic situation of the building of tax services of the place. According to the feedbacks of the questionnaire and the practical problems in the tax services in Guizhou, it summarizes the following problems in five aspects of the tax services in Guizhou. Based on the results of the survey, although the taxpayers are satisfied with the tax services to a certain degree, the operating mechanism of tax services, communication channels, and the quality of the tax service personnel have not been widely recognized. In order to find the reasons, it carries out the in-depth analysis of the problems existing in the tax services in Guizhou.The fourth part lays the emphasis on the underlying reasons of the problems existing in the tax services in Guizhou Province, and proposes four strategies for the building of tax services in Guizhou based on the new public service theory, namely, services rather than the helm, strengthening the building of the tax service concept; strategic thinking, enhancing the building of the tax service system; taking the pursuit of public interests as the goal, reengineering business processes, optimizing the organizational structure; focusing on people rather than the productivity, and carrying out a diversified tax service mode.更多还原