建立与完善纳税服务体系研究

【作者】 王丽莉；

【导师】 杨树琪；

【作者基本信息】 云南财经大学 ， 税收学， 2010， 硕士

【摘要】 纳税服务是税务机关依据税收法律、行政法规的规定,在税收征收、管理、检查和实施税收法律救济过程中,向纳税人提供的服务事项和措施。建立和完善纳税服务体系,对于维护纳税人的合法权益、促使纳税人依法诚信纳税、建设和谐税务具有重要和深远的意义。我国《税收征收管理法》对纳税服务赋予了新的内涵,将“纳税申报和优化服务”作为税收征管模式的重要内容,意味着我国税收征管工作从“监督型”向“服务型”转变,为适应这一重大转变,税务机关必须对自身的职能重新进行的界定并加以调整,必须更新纳税服务理念,顺应时代发展的需求,努力构建服务型税务组织。同时,在纳税服务已成为世界各国税收征管发展的新战略和大趋势下,纳税服务体系建设体现了“依法治税”的根本要求,纳税服务水平决定了税收征管质量的高低。然而,目前我国对纳税服务体系的理论研究还处在初探阶段,其特征是缺乏系统性的,没有形成科学、合理的全面制度模式。因此,构建一个科学的、合理的适合我国国情的服务型税收征收管理体系,是对我国税收征管理论与实践研究的延续、完善和发展。这正是本文立题研究的出发点。本文从理论与实证分析研究层面,系统分析我国纳税服务体系的构建问题,在以纳税人为中心的纳税服务理念下,建立一种有别于目前“以税务机关为中心”的管制型纳税服务,并将纳税服务的研究视角置于新公共服务理论、顾客服务理念、新制度经济学理论的框架之下。目的是通过从这些理论中汲取具有普遍意义的有益成果或精华运用于我国纳税服务体系的研究之中,把握我国纳税服务的现实,借鉴纳税服务在西方发达国家中的实践成果,寻求完善我国纳税服务体系的对策和建议。通过对云南省潞西市企业的问卷调查分析,进一步验证纳税服务体系的运行对减少纳税成本和提高纳税遵从度的积极效应。为达到上述目的,全文紧扣“纳税服务”这个研究主题,从“新公共服务理论、顾客服务理念、新制度经济学理论”研究视角出发,贯穿了“为纳税人为中心”这条主线,主要遵循“理论分析——现实分析——对策措施(包括制度设计、流程再造、战略任务、绩效评价)”的基本逻辑来展开。更多还原

【Abstract】 Tax Service is the tax authorities based on tax laws, administrative regulations, tax collection, management, inspection and implementation of tax laws and relief process, the services provided to the taxpayer matters and measures. Establish and improve tax service system, for maintaining the legitimate rights and interests of taxpayers, to promote integrity of the taxpayer shall pay taxes, building a harmonious tax has important and far-reaching significance.China’s "Tax Collection and Administration" right tax services gives new meaning, the tax authorities must be defining functions and to readjustment must update tax service idea, the times developments, strive to construct Tax service Organization. Tax Service tax collection has become the world developing new strategies and major trends, tax service system in the concept of "tax according to law" the fundamental requirement, tax service quality determines the level of tax collection. However, the Tax Service in our country is still in the theoretical study of phase, characterized by a lack of systematic, not a scientific, rational comprehensive system model. Therefore, build a scientific and reasonable conditions of service for our tax collection and management system of our country’s tax collection and management theory and practice of continuity, improvement and development. This is the article, title starting point for research.This article from the level of theoretical and empirical analysis, systematically how to establish and improve China’s tax service system are discussed. Specifically: In this paper, the theme of the System of China’s Tax Service, with taxpayers to center , one kind of different. from the present "with the tax authorities to center" type of control tax services and tax services for study place new public service theory perspective, the customer service concept, the new system under the framework of economic theory. Purpose is to learn through from these theories of universal significance of useful results, or the essence of taxes applied to my service system under study, to grasp the reality of our tax services, tax services in Western developed countries learn from the practice of the results, for improving our tax service system responses and suggestions. Luxi City, Yunnan Province, through a questionnaire survey of enterprises, further evidence of the operation of Tax Service to reduce costs and improve tax compliance of the positive effect of tax. To achieve the above purpose, text throughout the center on the "taxable service" in this research topic, from the "new public service, customer service concepts, new institutional economics" research perspective, through a "center for the taxpayers," the main line mainly follow the "theory - the reality of analysis- countermeasures (including system design, process reengineering, strategic task, performance evaluation)," The basic logic to start.更多还原