鸡西市地税系统优化纳税服务对策研究

【作者】 李鹏；

【导师】 刘志勇；

【作者基本信息】 黑龙江大学 ， 公共管理硕士（专业学位）， 2017， 硕士

【摘要】 改进和优化纳税服务,有利于纳税人增强履行纳税义务的自觉性和纳税遵从度,增进纳税人对税务机关的理解和支持,也有利于税务部门落实为国聚财、为民收税的工作宗旨。鸡西市地税系统以“互联网+税务”为途径,以推进标准化办税服务厅为手段,以提供多元化的办税服务为目的,积极开展纳税服务工作。通过分别对纳税人和地税干部进行调查问卷,发现了目前鸡西地税系统存在的纳税服务问题。本文阐述了纳税服务的概念及基础理论,通过对鸡西市地税系统纳税服务目前发展现状的审视,采用文献法和调查法,找出鸡西地税系统目前在纳税服务方面存在的问题和不足,分析了5个问题成因,积极探索和研究优化纳税服务的对策和途径,提出了有针对性的改进措施,指出了鸡西市地税系统纳税服务的未来发展方向。更多还原

【Abstract】 For improve and optimize the tax services,taxpayers will enhance the consciousness of compliance with tax obligations and tax compliance,taxpayers to enhance understanding and support of the tax authorities,but also conducive to the implementation of the tax collection for the country,the tax collection work purpose.Jixi city local tax system to "Internet + tax" as a way to promote the standardization of tax service as a means to provide a wide range of tax services for the purpose of actively carry out tax services.Through the questionnaire to tax payer and local cadres,we found that the current tax system exists in Jixi tax service.In this paper,the concept and basic theory of tax payment service are expounded,and the present situation of Jixi’s local taxation system is analyzed,and the conclusion is drawn that the five existing problems in the Jixi Taxation System are analyzed and the cause of the problem is analyzed.The taxpaying service is actively explored and researched.The future development direction of Jixi’s local taxation system is pointed out.更多还原