【作者】 陈洁；

【导师】 李克桥；

【作者基本信息】 河北大学 ， 公共管理硕士（专业学位）， 2021， 硕士

【摘要】 大数据的广泛应用和“互联网+税务”理念的提出使税务部门信息化建设飞速发展,纳税服务也逐步从传统模式向“互联网+”模式跃进。国家税务总局对“互联网+税务”发展模式高度重视,定位精准,科学谋划,助力税务发展进入新阶段。逐步在全国范围内建立起贯通前台后台、融合线上线下的,规范高效的税务办理平台,为实现我国税收工作现代化的目标努力探索。习近平总书记在十九大报告中指出,从2020年到2035年,再奋斗15年,基本实现社会主义现代化,国家治理体系和治理能力现代化基本实现。税务部门是国家治理体系中的重要一环,办税平台建设是国家治理能力现代化的重要体现,因此,完善电子税务局平台建设,加强相关基础设施建设,强化信息共享和资源共用的重要性更加凸显。在征管体制改革背景下,面对出现的各方面问题,要不断完善体制机制,更好的促进税收事业的发展。本文以河北省电子税务局的发展历程和应用现状作为切入点,论述了电子税务局应用中的存在的问题及原因。从税务基层一线部门从业者的角度,依据新公共服务理论、整体政府理论、新公共服务理论,全方位的查找电子税务局应用中存在的不合理之处,提出切实可行的建议,以求进一步完善电子税务局应用水平,提高办税效率,和谐征纳关系。本文分析了选题背景和研究意义,并对国内外电子税务局的研究现状做了总结概括,继而阐述了电子税务局的相关概念和特点功能,明确了电子税务局在实现税收现代化、提升纳税服务水平方面的重要作用。本文着眼于河北省电子税务局实际应用情况,通过问卷调查调研分析了在国地税合并、征管改革背景下河北省电子税务局运行情况及相关评价。结合国内外电子税务局实践和相关理论成果的基础上,提出如下建议:提升技术水平,完善电子税务局的系统性能;打造功能强大的电子税务局;以智慧税务为方向,提升电子税务局服务水平;加强电子税务局相关制度建设等,最终实现电子税务局的持续健康发展。旨在为国地税合并后河北省电子税务局高效有序运转提供科学可靠的依据,为推动税收现代化、打造和谐征纳关系提供有效思路。更多还原

【Abstract】 The extensive application of big data and the proposal of the concept of "Internet + tax" have led to the rapid development of the information construction of the tax department,and the tax service has gradually shifted from the traditional mode to the "Internet +" mode.The State Administration of Taxation attaches great importance to the development model of "Internet + Taxation" with precise positioning and scientific planning,which helps tax development enter a new stage.It has gradually established a standardized and efficient tax handling platform across the country that integrates front and back stage,online and offline,and is striving to explore the goal of modernizing China’s tax work.In his report to the 19 th National Congress of the Communist Party of China(CPC),General Secretary Xi Jinping pointed out that socialist modernization and the modernization of China’s governance system and capacity have been basically achieved in the 15 years of hard work from 2020 to 2035.The tax department is an important link in the national governance system,and the construction of tax handling platform is an important embodiment of the modernization of national governance capacity.Therefore,the importance of perfecting the construction of the electronic tax bureau platform,strengthening the construction of relevant infrastructure,and strengthening information sharing and resource sharing is more prominent.Under the background of the reform of the tax collection and management system,in the face of various problems,we should constantly improve the system and mechanism to better promote the development of tax revenue.This paper takes the development and application status of Hebei Electronic Taxation Bureau as the starting point,discusses the problems and reasons in the application of e-tax Bureau.From the perspective of practitioners in the first tier departments of tax,the author makes a study on the new public service theory,the overall government theory and the new public service theory,further discusses the existing problems and reasons in the application of Electronic Taxation Bureau.This paper,from the perspective of the practitioners in the front-line tax departments at the grass-roots level,comprehensively searched for the irrationality existing in the application of the electronic tax bureau,and put forward practical suggestions,in order to further improve the application level of the electronic tax bureau,improve the efficiency of tax handling,and harmonize the relationship between tax collection and payment.This paper analyzes the background and research significance of the topic,and summarizes the research status of the electronic taxation bureau at home and abroad,then expounds the relevant concepts and features of the electronic taxation bureau,and makes clear the important role of the electronic taxation bureau in realizing the modernization of taxation and improving the level of taxation service.This paper focuses on the practical application of Hebei Provincial Electronic Taxation Bureau,and analyzes the operation of Hebei Provincial Electronic Taxation Bureau and relevant evaluation under the background of national and local tax consolidation and collection and management reform through questionnaire survey.Based on the practice and relevant theoretical results of domestic and foreign e-tax bureaus,this paper puts forward the following suggestions: improve the technical level,improve the system performance of e-tax bureaus;build a powerful e-tax Bureau;build a high-level e-tax bureau with the direction of smart tax;improve the service level of e-tax Bureau;strengthen the relevant system construction of e-tax Bureau.finally realizes the sustained and healthy development of the electronic tax bureau.Finally,this paper aims to provide a scientific and reliable basis for the efficient and orderly operation of Hebei Electronic Taxation Bureau after the merger of national and local taxes,and to provide effective ideas for promoting the modernization of tax revenue and building a harmonious relationship between tax collection and payment.更多还原