【作者】 赵智；

【导师】 张创新；

【作者基本信息】 吉林大学 ， 公共管理， 2004， 硕士

【摘要】 税务机关作为肩负国家财政收入职能的政府部门，必须对自身角色与职能进行重新审视并加以调整，顺应公共行政的发展趋势和时代需求，努力构筑“服务型税务”。一、“服务型税务”理念的引入现代社会，无论是企业还是居民，时时刻刻都在与税收打交道。政府本身不创造财富，可又有很大的开销，征税就不可避免。一个国家的税收是政府的主要收入来源，纳税人缴纳税款就应得到相应的服务。税收与经济的关系，仁者见仁，智者见智。作为处于社会主义初级阶段的中国，税收的作用一方面是巩固现有经济制度，另一方面要促进生产力，在全面建设小康社会中充分发挥税收职能作用。发端于英国的新公共管理运动，概括起来有五方面的特征。它对当代中国行政改革也有很大启示，构建“服务型税务管理体系”也是顺应时代的要求。公共管理的核心和本质就是服务型政府，这一思路已经被越来越多的国家所接受。党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》，引入了国际上通行的“公共管理”概念，这是一项重大突破。建立“服务型税务管理体系”符合我们党的宗旨和政府的性质。我们的政府是人民的政府，应以人民高兴与否，人民满意与否作为施政目标。现代社会，公共行政的原则体现为一是法制原则，依法行政是现代公共行政最基本的特征之一，也是现代公共行政的要求。在税务管理体系中，作为征税人的税务机关代表政府，具有权威性，征税人必须依法行政，不可以有任何的随意性。二是服务原则，全心全意为人民服务是政府机关及公务员的天职。三是效率原则，一个有效的政府体系，意味着政府重视时间的价值，简化不必要的管理和办事程序，消除不必要的繁文缛节，整合管理流程。四是责任原则，肩负政治责<WP=40>任、法律责任、行政责任和伦理责任。二、构建“服务型税务管理体系”是现代税收管理的必然选择建设服务型税务体系必然带来管理理念的根本性转变，原有的税收制度不相信纳税人能过依法纳税，各项防范措施既复杂又低效，如果基本相信纳税人能够依法纳税，制定简便措施，提供必要服务，必将有助于提高税收管理质量和效率。计划经济时代，税务管理的行为特征是命令行政、人情行政、经验行政和多层行政。市场经济条件下税务行政管理具有了不同以往的新特点，提出了“服务型税务管理体系”的基本内涵。三、“服务型税务管理体系”的构建依据现代行政的原则，依法治税是构建“服务型税务管理体系”的根本所在，它包含法律至上、职权法定、义务法定、程序法定和作为法定。在建设社会主义市场经济的实践中，依法治税的作用不可忽视，可以概括为：（1）是社会主义市场经济良性发展的保障；（2）有利于规范行政行为，促进依法行政；（3）有利于深化税制改革，加强税收管理。公正执法，公平税负，努力为纳税人创造公平竞争的纳税环境，依法行政，依法征收，是最好的税收服务。千头万绪的工作，归根结底都要依靠人来完成。税务人员必须具有坚定的政治素质、健康的思想道德素质、过硬的业务素质、广博的文化素质和优良的服务素质。四、构建“服务型税务管理体系”应注意的问题纳税服务需要税务部门摆正位置，在加入WTO的背景下，作为政府行政执法部门之一的税务部门，应积极适应形势发展的要求，构建起一种以“服务”取代“管制”的税收管理模式。而目前存在的主要问题包括重管理，轻服务；依法治税有差距；服务层次较低等。此外，公民的纳税意识比较淡薄、税务机关的“量才用人”机制尚不健全、中国市场经济发育程度较低，税收立法不完善都制约着构<WP=41>建“服务型税务管理体系”。因此，构建“服务型税务管理体系”不能一蹴而就，是一个漫长的过程。为实现构建“服务型税务管理体系”，我们必须大力推进纳税服务改革：（1）树立为纳税人服务的立场，变革服务理念，实现由监督打击型向管理服务型、由被动服务向主动服务、由职业道德向具体行政行为、由注重形式向内容和形式相统一、由有偿服务向无偿服务的五个转变。（2）构建以税务机关为主导，多种服务组织共同参与的税务管理体系。（3）以信息手段为支撑，维护纳税人合法权益。在“以纳税人为中心”的理念支持下，建立一个更开放、更有回应力、更负责任、更有效率的税收服务体系，全面提供高质量的税收服务，是新型税收征纳关系的理想化目标。我国市场经济体制还不成熟，法制不健全，对于新公共管理的基本思想，只能从我们的实际出发，有选择地借鉴和吸收，而不能全盘照搬。更多还原

【Abstract】 The taxation department conducts the government section of the national public finance revenues. It must proceed with working talent to examine afresh to oneself the role and take into the adjustment. It adjusts the development trend of the public administration to keep up with the ages. We should work hard to build the “service model taxation administration”.1. Lead into The “service type taxation administration” principleIn modern society, neither a business nor a citizen deals with revenue from taxation constantly. Government itself does not create wealth, but meantime they have the very big expense, which make taxation necessary. The taxpayers pay the taxation and then he deserves the homologous service.The benevolent see benevolence and the wise see wisdom; different people have different views about taxation and economy. As for China, who places in the stage of entry-level in socialism. The function of the revenue from taxation on the one hand is to make stronger the current economic system; on the other hand, its purpose is to promote the productivity and to develop the revenue from taxation in completely developments middle-class family society.The new public management evolved in the British, which summarizes five characteristics. It also has the very important enlighten to the contemporary China. To set up the “service model taxation administration system” is also a request to adjust the ages.The core of the public management and the innate character is a service type government. This way of thinking is already accepted by more and more the nations.《The decision of Central organizations of the Party about some problems of improving socialism market economy system》of the 3rd session of 16th CPC National Congress, which leads into the international concept of “public management”. This is an important breakthrough. To establish “service model taxation administration system” matches with our party. Our government is the people’s government, so that our administration target should be associated with the satisfaction of the people.In modern society, the principle of the public administration the first is legal system. In modern public administration, legal system principle is <WP=43>to do by law. It is also a request of modern public administration. In taxation administration system, the taxation administration represents the governments, which have the authority. Tax collectors must fulfill their administration by law. They must not have any random. Secondly, principle is a service principle. They serve the people whole-heartedly. The third is an efficiency principle. An efficient government system means that the government values the horary value. They simplify the otiose management to handle affairs the procedure, and they dissolve excessive integrates to manage the process. The forth is a duty principle. They carry the political duty, law duty, administration duty and the ethics duty.2. Build the “service type taxation administration system” is an inevitable choice “Service type taxation administration system” brings a total change. The original taxation system does not believe that taxpayer can pay taxation by law so that each measure was complicated and inefficient. If the tax system believes that the taxpayer can pay taxation by law, we can establish the simple measure and provide the necessity serve. They will be beneficial to improve tax management quantity and efficiency.During Planned economy ages, the behavioral characteristic of the taxation administration management are commanding administration, human relationship administration, experience administration and many parts administration. The next taxation administration, which involves new characteristics in the market economy term of administration is different from the old one. We put forward the basic content of the “service type taxation administration system”.3. Build “service type taxation administration system”According to the modern administrative principle, taxation by law is the base of building更多还原