【作者】 李静；

【导师】 史莉芳； 牛选奎；

【作者基本信息】 山西大学 ， 公共管理， 2019， 硕士

【摘要】 纳税服务一直是税务部门和纳税人联系的重要纽带,如何通过纳税服务来满足纳税人的办税需求,降低纳税人的纳税成本,让纳税人自觉遵从税法,一直是税务机关工作所关注的重点。2015年随着国家大力推动“互联网+”战略,国家税务总局顺应互联网发展趋势,第一时间拟定和印发了《“互联网+税务”行动计划》,意图将传统的纳税服务模式转化为“互联网+”模式,利用互联网不受时间、空间、形态限制的优势,进一步完善传统的纳税服务,为纳税人提供更加高效、多元的纳税服务。从2015年起,我国的税收制度在不断改革,先是在全国税务机关全面推进金税三期工程建设,再到营改增后各地国地税实行合作办公模式,办税服务厅联合办公,到最后国地税合并后完全实现一厅通办。自2018年7月全国实现国地税合并以来,经过整合的税务部门需要服务的纳税人数量大幅度增加,办税人员的业务工作量也随之增加。面对高要求、高次数的纳税服务需求,虽然税务机关已经初步建立了“网络主导、自助次之、实体兜底”的立体式办税模式,但是由于技术、人才资源的缺乏,基层税务部门并没有充分发挥互联网的作用,将“互联网+”纳税服务做到比传统纳税服务模式更加优化。本文以H县税务局作为基层税务部门的个例代表,分析H县税务局“互联网+”纳税服务的基本情况,通过实证研究纳税人对H县税务局“互联网+”纳税服务的满意度和需求度,探讨出H县税务局“互联网+”纳税服务取得的成效和存在的不足,从而进一步提高H县“互联网+”纳税服务的质量,提升H县税务局的服务形象。本论文的研究内容一共分为四个部分,第一部分是相关概念概述,对纳税服务的定义、主要内容和相关理论基础进行了阐述,同时对“互联网+”的出台背景以及其对纳税服务的机遇、挑战分别做出了分析;第二部分是对H县税务局“互联网+”纳税服务的实证研究,主要包括研究样本H县税务局的基本情况、实证研究的调查情况分析以及H县税务局“互联网+”纳税服务现阶段取得的成效;第三部分是对H县“互联网+”纳税服务目前存在问题和成因进行了详细的分析;第四部分提出了针对“互联网+”纳税服务不足之处的建议和对策。通过本论文的研究得出,在基层税务局“互联网+”模式下,纳税服务在提高办税效率、加强税法宣传和减少征纳矛盾方面发挥了积极作用,提高了纳税人的满意度。同时,研究发现在H县“互联网+”模式的纳税服务存在网上办税功能不强大、自助办税服务不完善、电子发票推广不全面、涉税信息安全保障不到位和纳税服务质量、理念滞后等问题。虽然税务部门配置了很多资源用于“互联网+”纳税服务项目,但是效果并没有成正比显现,满足不了纳税人的需求。对这种新的纳税服务模式产生怀疑甚至抗拒心理,在某种程度上阻碍了“互联网+”纳税服务的发展。本论文针对实证研究结果的每个问题,提出相应的解决办法,使互联网和纳税服务真正结合在一起,让纳税人接受这种新模式的纳税服务,有更多的认可度和满意度。希望此次实证研究结果不仅可以改善H县税务局的“互联网+”纳税服务,也可以对与H县同等地位的基层税务机关的“互联网+”纳税服务有一定的借鉴作用,从而进一步推进我国税务机关纳税服务“互联网+”的程度。更多还原

【Abstract】 Tax service has always been an important link between tax authorities and taxpayers.How to meet the tax demands of taxpayers,reduce the tax cost of taxpayers,and make taxpayers voluntarily comply with the tax law through tax service has always been the focus of tax authorities.In 2015 with the country vigorously promoting the strategy of "Internet +",the state administration of taxation followed the trend of the development of the Internet,formulate and issued the "Internet + tax" plan of action in the first time,intention to transform traditional tax service patterns into "Internet +" model,taking advantage of the Internet’s freedom from time,space and form,further optimizing the traditional tax service,to provide more efficient and diverse tax services for taxpayers.Since 2015,China’s tax system has been undergoing continuous reform.First,China’s tax authorities have comprehensively promoted the construction of the third phase of the golden tax project;then,after the replacement of business tax with value-added tax,local and national tax offices have implemented the cooperative office mode and the joint office of tax service offices;finally,after the merger of national and local tax,the general office has been fully realized.Since the national land tax consolidation was realized in July 2018,the number of taxpayers to be served by the integrated tax departments has increased significantly,and the business workload of tax personnel has also increased accordingly.In the face of high demand and high number of tax payment service demand,although the tax authorities have initially established a three-dimensional tax handling mode of "network leading,self-service second,entity support".However,due to the lack of technology and human resources,the grassroots tax authorities did not give full play to the role of the Internet,making the "Internet +" tax service more optimized than the traditional tax service model.Based on H county tax bureau as a representative of the grass-roots tax department’s case,analysis the basic situation of H county tax bureau "Internet +" tax service,through empirical research on taxpayers’ satisfaction and demand for the "Internet +" tax service of H county tax bureau,to discuss the achievements and the existing problems of H county tax bureau "Internet +" tax service,thus further improve the quality of "Internet +" tax service in H county,enhance the service image of H county tax bureau.The research content of this paper is divided into four parts.The first part is an overview of relevant concepts,including the definition,main content and relevant theoretical basis of tax service.Meanwhile,the background of the introduction of "Internet +" and its opportunities and challenges for tax payment service are analyzed respectively.The second part is the empirical research on the "Internet +" tax service of H county tax bureau,which mainly includes the basic situation of the research sample H county tax bureau,the empirical research of the survey analysis and the achievements of the "Internet +" tax service of H county tax bureau at the present stage.The third part is a detailed analysis of the existing problems and causes of "Internet +" tax service in H county.The fourth part puts forward suggestions and countermeasures against the deficiencies of "Internet +" tax service.Through the research of this paper,it is concluded that under the "Internet +" mode of grassroots tax bureaus,tax payment services play a positive role in improving the efficiency of tax handling,strengthening the publicity of tax law and reducing the contradiction of tax collection and payment,and improve the satisfaction of taxpayers.At the same time,the research found that in the "Internet +" mode of tax service in H county,there are problems such as weak online tax function,imperfect self-service tax service,incomplete promotion of electronic invoice,incomplete guarantee of tax-related information security,poor quality of tax service and lagging concept and so on.Although tax authorities allocate a lot of resources to the "Internet +" tax service project,the effect is not proportional to the performance,which cannot meet the needs of taxpayers.Doubts and even resists this new tax service model,which hinders the development of "Internet +" tax service to some extent.This paper proposes corresponding solutions to each problem of empirical research results,so that the Internet and tax service can be truly combined and taxpayers can accept this new model of tax service with more recognition and satisfaction.It is hoped that the results of this empirical research can not only improve the "Internet +" tax service of H county tax bureau,but also provide some reference for the "Internet +" tax service of grassroots tax authorities of the same status as H county,so as to further promote the "Internet +" degree of tax service of tax authorities in China.更多还原