【作者】 陈悦；

【导师】 池忠军；

【作者基本信息】 中国矿业大学 ， 公共管理（专业学位）， 2022， 硕士

【摘要】 为纳税人提供便捷、高效的纳税服务,是深化税收征管体制改革的重要内容。办税服务厅是税务机关提供纳税服务的主要场所,其纳税服务水平影响着税收征管工作质效的提升,也影响着税收征管体制改革的深化发展。近年来,铜山区办税服务厅在纳税服务工作中取得了一定的成效,但也存在着突出的问题。选取铜山区办税服务厅为研究对象,立足于办税服务厅工作现状,结合工作实践总结,深入探究存在的问题并剖析问题原因,进而提出相应的优化措施,以弥补现阶段办税服务厅纳税服务工作存在的不足,有利于充分发挥办税服务厅在纳税服务工作中的作用,从而提升铜山区纳税服务工作的效能,建立和谐的税收征纳关系与良好的税收营商环境。通过对大量文献资料的搜集整理,界定办税服务厅纳税服务基本概念。在此基础上理清我国办税服务厅、纳税服务工作的发展历程,并从新公共管理理论、税收遵从理论及客户关系管理分析论题的理论依据。运用问卷调查法了解纳税人对铜山区办税服务厅纳税服务工作的评价及意见。通过分析调查问卷结果并结合工作经验,总结出铜山区办税服务厅纳税服务的问题主要集中在办税窗口和流程设置、税务人员服务素质、办税系统、纳税投诉和纳税宣传等方面。针对存在的问题,结合工作实际,深入剖析铜山区办税服务厅纳税服务工作存在问题的原因主要是纳税服务理念存在偏差、纳税服务内部管理混乱、纳税服务监督和激励体系缺失以及纳税服务技术性手段不足等。通过借鉴国内先进地区办税服务厅纳税服务管理的经验,认为提升铜山区办税服务厅纳税服务水平应从转变纳税服务理念、优化纳税服务方式、强化队伍建设、完善纳税服务监督、建立考核激励体系以及加强信息化建设等方面进行改善提高。希望能够为铜山区办税服务厅纳税服务水平提升提供可行性的建议,同时也为国内其他地区办税服务厅纳税服务工作提供有益参考。更多还原

【Abstract】 It is an important content of deepening the reform of tax collection and management system to provide convenient and efficient tax service for taxpayers.As the main place where the tax authorities provide the tax payment service,the tax payment service level of the taxpayer service hall affects the improvement of the quality of the tax collection and management work,and also affects the further development of the tax collection and management system reform.In recent years,the Tongshan District Taxpayer Service Hall has made certain achievements in the tax service work,but there are also prominent problems.Selecting the Tongshan District Taxpayer Service Hall as the research object,based on the current situation of the tax service office,combining with the summary of the work practice,this paper probes into the existing problems and analyzes the causes of the problems,and then puts forward the corresponding optimization measures,to make up for the current deficiencies in the tax services of the office of Tax Administration,and to give full play to the role of the office of Tax Administration in the tax services,so as to enhance the effectiveness of the tax services of Tongshan District,establishing a harmonious relationship between tax collection and payment and a good tax business environment.By collecting and sorting out a large number of documents and materials,the basic concept of tax payment service of the tax office is defined,and on this basis,the development course of the tax payment service of the tax office and the tax payment service of our country is sorted out,and from the new public management theory,tax compliance theory and customer relationship management theory analysis of the theoretical basis of the topic.A questionnaire survey was conducted to find out the taxpayers’ comments and opinions on the tax services provided by the Tongshan District Taxpayer Service Hall.By analyzing the results of the questionnaire and combining with work experience,it is concluded that the problems of the tax payment service of Tongshan District Taxpayer Service Hall mainly focus on the tax window and process setting,the service quality of tax personnel,the tax system,the tax payment propaganda and so on.In view of the existing problems and in combination with the actual work,indepth analysis of the problems in the tax service work of the Tongshan District Taxpayer Service Hall,the main reasons are the deviation of the concept of tax service,the confusion of the internal management of tax service,the lack of tax service supervision and incentive system,and the lack of technical means of tax service.By learning from the experience of Tax Service Administration of taxpayer service hall in advanced regions in China,in order to improve the tax service level of Tongshan District Taxpayer Service Hall,we should change the idea of tax service,optimize the way of tax service,strengthen the construction of tax service team,perfect the supervision of tax service,establish the examination incentive system and strengthen the information construction.It is hoped to provide feasible suggestions for the improvement of the tax payment services of the Tongshan District Taxpayer Service Hall,and also provide useful reference for the tax payment services of other tax offices in other parts of the country.更多还原