【作者】 宋凯；

【导师】 尤光付；

【作者基本信息】 华中师范大学 ， 税务管理， 2008， 硕士

【摘要】 中共十七大报告在政府职能建设上提出建设公共服务型政府,形成完善的公共服务职能体系的思路。这就要求作为政府部门的税务机关必须对工作性质重新定位,根本性地变革管理理念和工作方式,打破管理与被管理的旧观念,建立服务与被服务的新理念,全面构筑以纳税人为中心的和谐征纳关系,实现征纳权利的正确归位,形成尊重纳税人、善待纳税人、保护纳税人的良好氛围,以实际行为体现政府的服务职能。纳税服务是税收征管体系的基石,创新服务内容和形式,完善服务机制,建立服务型税务机关,既是新时期治税思想发展的方向,也是当前税收征管工作的主题。鉴于我国现实的纳税服务理念、服务类型、服务深度和广度都与西方发达国家有一定的差距,在服务体制上也还存在明显的缺陷,国家税务总局于2002年提出了税收征管工作要从“监督打击型”向“管理服务型”转化,明确要求全国税务机关采取有力措施,转变服务理念,创新工作思路,努力为纳税人依法纳税提供全方位和高水平的服务。笔者试图从构建新型税收管理员制度这一角度对这一理念进行探讨。本文运用对比分析和理论联系实际的方法,以自身从事税务行业的实践和思考为基础,从理论和实践角度分析了税务机关在实施税收管理员制度时向纳税人提供纳税服务的必要性和可能性、存在的问题、挑战,通过借鉴国内外本领域的先进经验,试图给出将纳税服务融入税收管理员制度的思路和有效举措。全文分为三个部分:一、税收管理员制度和纳税服务概述。介绍了税收管理员制度的涵义、特征、理论依据、发展与变迁。重点介绍了现行税收管理员制度的内容,包括税收管理员的工作职责、方法、目标,对比了新旧税收管理员体制的特点。二、税收管理员制度下的纳税服务现状分析。通过对纳税人的需求和工作实践的总结,分析了当前现状中面临的问题:税收征管实践中过分强调“机器管事”,人的优势和能动作用发挥不足:薄弱的基层税收征管力量和全面宽泛的税收管理员职能设置间存在矛盾;行政相对人多、工作压力大,“防御性”任务较为普遍;陈旧的税收管理手段和税收管理员制度蕴含的先进性要求间存在矛盾;非计划性工作任务呈常态,激励监督机制缺位;服务、执法手段欠缺与服务水平、管理效果预期间存在矛盾。在此基础上,阐述了这些困难的存在对税务机关提供优质高效的纳税服务的掣肘。三、将纳税服务融入税收管理员制度的举措。笔者在借鉴了发达国家税收征管及纳税服务的先进经验并总结了国内相关探索取得的成果后,提出建立符合我国国情的,在税收管理员制度中提供纳税服务的机制,分别是:设计科学严密的制度,推动纳税服务机制形成;优化税收管理员职责结构,加重纳税服务比重;充分借助现有网络,整合信息处理系统;完善对税收管理员的激励、考核、评价和约束机制。更多还原

【Abstract】 The report of the 17th CPC National Congress has raised a point of order is that to construct a public service-oriented government and form a sound public service system. This requires the tax authorities as government departments need to work on the nature of the re-positioning, a fundamental change in management concepts and the methods of work, to break the old concept of management and be-managed and establish new ideas of service and be-serviced, to build a harmonious relationship between the tax collectors and the taxpayers which take the taxpayers as the Center, to realize the right of the tax collectors and the taxpayers go in the right position, to create good atmosphere that respect the taxpayer, take the taxpayer as friends, protect the taxpayers, and take the actual behavior to reflect the service functions of the government. Ratepaying is the cornerstone of the "pyramid" about the tax collection and management system, to innovate the form and content of service, to improve service mechanism, to establish service-oriented tax authorities is not only the thinking development direction of the tax administration in the new period but also the subject of the current tax collection and management. The reality is that our country’s tax service concept, the type of service, the depth and breadth of service are behind with the western developed countries, there still exist significant deficiencies in the service system..The State Administration of Taxation in 2002 raised tax collection and management from the work of the "Oversight blow" to "management services" and put forward clear requests that the national tax authorities have to take effective measures to change the service concept, the idea of innovation, and strive for the taxpayers to pay tax in accordance with the law and provide a full range of high quality services. The penman tries to discuss the concept in the point of view to build a new type of tax system.In this paper, the use of comparative analysis and theory with practice approach to tax its own industry to engage in the practice and reflect on the basis of the theory and practice from the perspective of the tax authorities in the implementation of the tax system administrators to provide tax services to the taxpayers of the need and possible And existing problems, challenges, from the adoption of domestic and foreign advanced experience in this area in an attempt to give tax services into the tax system administrator of the ideas and initiatives effectively. The full text is divided into three parts:Firstly, the summarize of the tax services and tax administrators. It introduces the meaning, characteristics, the basis of the theory, the development and change of the tax administrator system. It briefs the tax status of the service, analyses the reason and status of the weakening tax service. It recalls the change of years since the founding of the extension of the tax system administrator, focuses on the current taxman system, including the duties, methods and goals of the tax administrator, comparing the old with the new taxman system.Secondly, the analysis of the tax service status in the tax administrator system. It analyses current status through the necessity of the taxpayer and the practice summary: the tax collection is too much emphasis on "machine management", persons’ advantage and activity play a less active role; there are many contradictions as follows: the contradictions between the grassroots tax management which is in inferior position and the general taxman function; contradictions between the old taxman manage means and the advanced requests to the taxman system; contradictions between the lack of the supervise system and the strict request of the taxman system; contradictions between the lack of service, the means of the execute of law and the service level, the expected manage effect. The paper discusses the baffle of the tax authorities provide fast and efficient service which brings from the existed problems.Thirdly, the mentality and the action on integrating the tax service to the tax administrator system. First of all, introduces the developed countries ’advanced experience of tax manage and ratepaying service, summarizes the production of domestic relative research, and get the revelation about improving the quality of tax service in our country. And then proposed some measures that provide tax service in the tax administrator system which is according with the situation of our country. The measures are as follows: design perfect and logical system to improve the ratepaying service system; optimize the function of the taxman, aggravate the proportion of the ratepaying service; conform the information system through the information-based platform; consummate the inspirit, assessment, appraisal and restraint mechanism of the taxman; induct the development of the social agency service.更多还原