陕西省地税系统服务型税务机关建设研究

【作者】 马维超；

【导师】 薛冰；

【作者基本信息】 西北大学 ， 公共管理， 2011， 硕士

【摘要】 努力建设服务型政府是党的十七大提出的工作要求和战略目标,作为政府组成部门的税务机关在这种新的形势下,如何能够有效地服务、社会,服务经济?要不要建设服务型税务机关?如何建设服务型税务机关?已成为各级税务机关必须认真思考的当务之急。根据新公共管理的理论,在借鉴国外先进的服务方式、服务理念的基础上,本文指出陕西省当前的税收管理体系中存在着服务理念相对滞后、服务措施相对缺乏、纳税服务质量相对不高等问题。建设服务型税务,就是要在理论上明确税收公平原则,明确纳税人的主体地位,明确纳税人与税务机关的平等关系,从而真正转变税务机关的观念和工作方式。建设服务型税务机关,就是要构建一种新型的税收征纳关系,积极主动地为纳税人提供高效、优质、便捷的服务,使纳税人能够更加自觉、主动、积极地诚信纳税,提高纳税遵从度,促进税收职能的实现。作者根据自己多年的税务工作经验,提出陕西省今后税收管理改革发展的方向应以构建服务型税收管理体系为主,并结合工作实际提出了相关建议。更多还原

【Abstract】 Building a service-oriented government is the 17th National Congress’s strategic goals and work requirements. As a government department, the tax authorities are confronting new challenges under this new situation, such as how to serve the economy and the community effectively, how to build the service-oriented tax authorities. These concerns are becoming the top priorities that must be considered seriously by tax authorities of all levels. Based on novel management theories and advanced service concepts, this paper points out that there are problems in the current Shaanxi province tax administration system, such as the shortage of service concepts, service measures, and the lack of high quality service, etc. It is indicated that to build a service-oriented tax administration system, tax authorities have to improve their working concepts and methods. Specifically, it is needed to establish the fairness in principle, make sure the main position of taxpayers, and build equal relationships between taxpayers and tax authorities. What’s more, a new kind of tax administration relationships is also in demand. By this relationship, tax authorities provide taxpayers with high-quality, efficient and convenient services; taxpayers make tax credit more consciously and actively, leading to the degree of tax compliance improved and the effectiveness of taxing realized. Based on working experiences in tax authorities, the author proposes that the tax administration reform in Shaanxi province should be oriented towards the development of service-oriented tax administration system. In addition, some practical suggestions are also given in this paper.更多还原