【作者】 王凯；

【导师】 李昌阳； 杨永心；

【作者基本信息】 广西师范大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 当下各国行政改革的目标都指向了服务型政府。服务型政府要求政府遵从民意,从政府工作的目的、内容、程序、方法上为人民提供各种帮助,以促进社会的稳定发展。服务型政府是以为人民服务为宗旨,从社会发展与人民的共同利益出发的一种现代政府治理模式。在建设服务型政府的进程中,积累了很多宝贵的经验,也取得了很多重大的成就。税收作为国家发展财力保障的一种国家公器,对我国市场经济的各个主体有重大的影响。中国特色社会主义在新时代的发展中,我国社会主要矛盾也随之发生变化,进而对服务型政府有了更高的要求。近年来,各级税务机关牢固树立优良的服务理念,不断丰富服务内容,提高工作水平,纳税人的满意度、遵从度也与之逐步提升。改革开放几十年来,随着不断的改革发展,我国的税收制度、纳税服务手段、纳税人的权利和义务也在逐渐的完善中;我国近年来的税收收入状况,也在稳步的增长,但纳税服务仍存在很多问题。如何优化纳税服务是当前的一项重要课题。深圳市N区当前纳税服务还不能完全与纳税人的合理需求相适应,存在问题与不足,因此,优化税务服务,提升服务质量和满意度是税收工作的必然要求。本文采用服务型政府理论的视角,结合国地税合并后深圳市N区税务局纳税服务工作现状,综合国内外建设服务型政府的一些经验,从企业和税局关系的角度,深入研究纳税服务。第一部分,对相关概念进行了界定,并提供了相关的理论基础。第二部分,通过了解当前深圳市N区税务局纳税服务的发展现状,了解N区纳税服务改革的举措和主要成效,并开展纳税服务满意度调查,深入分析纳税人对纳税服务各项指标的满意度情况。第三部分,分析了当前深圳市N区纳税服务中存在的主要问题,包括深圳市N区税务局纳税服务范围比较局限、服务方式相对简单、服务监督力度不够、服务社会化程度偏低这些问题,这是由于行政生态环境、政府服务工具、服务绩效考评、服务制度的限制。第四部分,提出改善纳税服务需要从转变服务理念、转变政府职能、优化完善纳税服务体系、发展创新服务方式、采用规范绩效评估五个方面进行入手,通过提出相关对策和建议,构建和谐的税收征纳关系。更多还原

【Abstract】 At present,the goal of administrative reform in various countries is to point to service-oriented government.The service-oriented government requires the government to comply with public opinion and provide all kinds of help to the people in terms of the purpose,content,procedure and method of government work in order to promote the stable development of society.Service-oriented government is a modern government governance mode based on social development and the common interests of the people.In the process of building a service-oriented government,we have accumulated a lot of valuable experience and made many great achievements.As a kind of national public instrument for the financial guarantee of national development,tax has a great influence on the main body of market economy in China.Social Master with Chinese Characteristics In the development of the new era,the main social contradictions in our country also change,and then have higher requirements for service-oriented government.In recent years,tax authorities at all levels have firmly established a good service concept,constantly enriched service content,improve the level of work,taxpayer satisfaction,compliance with the gradual improvement.In the past decades of reform and opening up,with the continuous reform and development,China’s tax system,tax service means,taxpayers’ rights and obligations are also gradually improving;China’s tax revenue situation in recent years,but there are still many problems in tax service.How to Optimize Tax Service and Increase Taxpayer’s Fullness The degree of meaning and compliance is an important subject at present.At present,the tax service in N District of Shenzhen can not fully meet the reasonable needs of taxpayers,and there are problems and shortcomings,which are mainly reflected in the low satisfaction of tax service.Therefore,optimizing tax service and improving service quality and satisfaction are the inevitable requirements of tax work.From the perspective of service-oriented government theory,combined with the present situation of tax service work of tax bureau District Taxation Bureau,this paper synthesizes some experiences of building service-oriented government at home and abroad,and deeply studies tax service from the angle of the relationship between enterprise and tax bureau.Through the survey of tax service satisfaction,this paper analyzes the taxpayer’s satisfaction with the various indexes of tax service,and puts forward that the promotion of satisfaction needs to start with five aspects: changing the service concept,changing the government function,optimizing and perfecting the tax service system,developing the innovative service mode and adopting the standard performance evaluation,and putting forward some countermeasures and suggestions to further improve the taxpayer’s satisfaction and build a harmonious tax The relationship between collection and acceptance.From the perspective of the theory of service-oriented government,combined with the current situation of tax service of Shenzhen n district tax bureau after the merger of local taxes,this paper makes an in-depth study of tax service from the perspective of the relationship between enterprises and tax bureaus.The first part defines the related concepts and provides the relevant theoretical basis.The second part,through understanding the current development status of tax service in Shenzhen n district tax bureau,to understand the measures and main achievements of tax service reform in n District,and to carry out a survey of tax service satisfaction,in-depth analysis of the taxpayer’s satisfaction with various indicators of tax service.The third part analyzes the main problems existing in the current tax service of Shenzhen n District,including the relatively limited scope of tax service of Shenzhen n district tax bureau,the relatively simple service mode,the insufficient service supervision and the low degree of service socialization.This is due to the limitations of the administrative ecological environment,government service tools,service performance evaluation and service system.The fourth part puts forward that the improvement of tax service needs to start from five aspects: changing service concept,changing government functions,optimizing and improving tax service system,developing and innovating service methods,and adopting standardized performance evaluation.Through putting forward relevant countermeasures and suggestions,we can build a harmonious relationship between tax collection and payment.更多还原