优化纳税服务的研究

【作者】 张帆；

【导师】 朱方；

【作者基本信息】 复旦大学 ， MPA（专业学位）， 2012， 硕士

【摘要】 纳税服务无非就是通过各种途径、采取各种方式向所有纳税人提供旨在方便纳税人履行纳税义务和享受纳税权力的服务。目肖,优化纳税服务已经成为现代税收征管的发展趋势。自1996年税收征管改革以来,我国也在逐步改善纳税服务,但目前仍存在一些问题与不足,不能完全满足纳税人的需要,需要进一步完善。惠山区国税局近年来纳税服务的实践取得了初步成效。本文首先分析了纳税服务的内涵、兴起与拓展,并且从国际视野的角度,分析了国外纳税服务的实践发展。继而对惠山区国税局纳税服务的过程与模式进行了详尽的分析和解构,彰显其初步成效。但是,从纳税服务调研情况来看,虽然惠山区国税局在纳税服务方面做了大量的工作,取得了显著的成效,但与纳税人的需求和期望相比仍然存在较大差距。为了切实摸清情况,增强改进和优化纳税服务的针对性,惠山区国税局在全区范围组织了3项调查活动：对纳税人开展纳税服务需求调查,对税务人员开展纳税服务现状调查,召开基层分局纳税服务工作座谈会。调查内容涉及对纳税服务的认识、态度,纳税服务内容、方式、质量、需求等方面,试图找到优化纳税服务的动力来源,同时也探析优化纳税服务的制约因素。通过调查分析,作者得到了惠山区国税局优化纳税服务的动力来源。一、纳税人对税务机关有“五个希望”。1、希望缴纳明白税。2、希望缴纳公平税。3、希望进一步减轻办税负担。4、希望满足个性需求。5、希望加强征纳沟通。基层税务机关期盼尽快实现“五个整合”。1、尽快整合职责,建立专门机构。2、尽快整合标准,提升法律层次。3、尽快整合资源,拓展服务手段。4、尽快整合流程,提高服务效能。5、尽快整合机制,保障服务质量。三、纳税人需求调查显示：当前纳税人需求有“三最”。1、最看重的是高效的办事效率和便捷的办税渠道。2、最关注的是最新政策的及时宣传、解读、辅导。3、最需要的是“一对’个性化的纳税服务。同时,作者还进行了现行纳税服务模式存在的问题以及进行了成因分析。最后给出了优化纳税服务的构想和建议。更多还原

【Abstract】 The tax payment services can be described as the ways which can make it easier for tax payers to perform their duty to pay tax as well as enjoy their liberties. Nowadays, optimize the tax payment service has become more and more essential according to the development trend. Since implementing of taxation reforming in1996, our government has been improving the tax payment service all the time. Still, there are some shortages existing which seem not able to full fill tax payers’ requirement and needs to be perfected.The SAT (State Administration of Taxation) in Huishan District has achieved gratifying successes in tax payment services by the way of social practice. This dissertation is started with the meaning, rising and development of tax payment services, and deeply analyzing the foreign tax payment services’practice and development in the international angle of view. Then, strictly resolve the current tax payment service process and mode in showing the elementary successes of SAT Huishan district. However, considering the results of investigation and survey, we are still far behind the expectation of tax payers even we have struggled a lot with impressive outcome.In order to clearly find out the circumstances and make it more pertinence in improving the service, SAT Huishan district did3kinds of activities in Huishan District which include:tax payers’requirement survey, tax collectors’ current situation survey and hold colloquium on tax payment service. Our survey includes the knowledge, attitude, service content, mode, quality, and requirement to tax payment service in order to find out the motivation in optimizing the tax payment service and find out the complications which restrict the optimization of tax payment service.Through the survey and analysis, author finally got the origin of motivation of tax payment service of SAT Huishan District. Firstly, tax payers have’five hopes’to the tax administration.1. Hope to pay tax in a clear way.2. Hope to pay tax in a fair way.3. Hope to ease the burden of tax payment.4. Hope to full fill individual requirement.5. Hope to get more communication. Secondly, branch tax administrations prefer to have ’five integrations’.1. Function integration and build up related institution;2. Criterion integration and improve the legal level;3. Resource integration and aggrandize business measures;4. Procedure integration and elevate the service effectiveness;5. Mechanism integration and ensure the service quality. Thirdly, there are’3most’according to the tax pays’request.1. They think most of the effective and convenient way of tax payment;2. They concern most about the publication, explanation and education on new regulations;3. They need most of the service to be individuation.Meanwhile, the author has analyzed the effect and localization of the practice of tax payment service optimization of SAT Huishan District. While pointing out the shortage, the author is still quite sure that the tax payment service optimization is worth popularizing in tax payment system. Lastly, this thesis proposed some ideas in optimize the tax payment service system.更多还原