【作者】 赵萌；

【导师】 韩丽华；

【作者基本信息】 山东大学 ， 公共管理（专业学位）， 2023， 硕士

【摘要】 改革开放40多年以来,我国经济社会发展均有很大进步,尤其是在经济发展重心从更强调效率向更强调公平转变过程中,个人所得税原分类税制很难充分发挥其对收入分配的调节作用,不能满足现阶段经济高速发展的需要。随着个人所得税改革理念和方向的不断成熟,综合税制和分类税制结合的新个人所得税法于2019年1月1日开始施行。新个人所得税法的实施,对于促进经济高质量发展,构建现代化经济体系,实现社会公平正义,确保改革发展成果更加公平公正地惠及全体人民,具有至关重要的意义。综合和分类相结合个人所得税制的确立,既是税收制度上的一次变革,又是税收征管模式上的一次重大转变,特别是基层税务机关纳税服务的服务对象、服务内容、服务方式、服务结果等都发生了巨大的变化。与此同时,根据国务院深化“简政放权、放管结合、优化服务”改革的理念与要求,我们不仅需要尽可能减轻纳税人的税负,确保减税措施得到充分实施,还必须有效地防止税收流失,以确保管理措施得到充分落实,这意味着我们需要承担更高的责任。基层税务机关作为纳税服务的主要提供者,在新个人所得税法下面临更多的挑战。因此,本文结合笔者长期一线的工作经验,从税收遵从度视角出发,结合新公共服务理论、流程再造理论和税收遵从理论等相关理论,采用问卷调查法、半结构式访谈法和案例分析法,在对涉及个人所得税纳税服务的国内外相关文献进行系统梳理和综合分析的基础上,以济南市槐荫区税务局为例,对其在新个人所得税法下对自然人纳税人的纳税服务现状、存在的问题及问题成因进行具体分析,发现其在征纳互动、申报缴税便捷性、纳税人申报准确性、服务主体等方面确实有待改进。针对济南市槐荫区税务局个人所得税纳税服务存在的问题,本文以提高自然人纳税人税收遵从度为根本目的,结合个人所得税新税制和自然人纳税人的特点以及新法实施以来自然人纳税人的需求,参考纳税服务的组成部分,对进一步优化个人所得税纳税人的纳税服务工作提出一些对策建议,以期更有效地帮助个人所得税新政精准落地。更多还原

【Abstract】 China’s economic and social development has made great strides in the years since reform and opening up over 40 years ago,especially in the process of economic development focus changing from more emphasis on efficiency to more emphasis on fairness.It is difficult for the original classified tax system of individual income tax to give full play to its regulatory role in income distribution and cannot meet the needs of rapid economic development at this stage.With the continuous maturity of the concept and direction of individual income tax reform,the new individual income tax law combining comprehensive tax system and classified tax system came into effect on January 1,2019.The implementation of the new individual income tax law is of great importance in promoting higher quality economic growth,to build a modern economic system,to realize social equity and justice,and to make the fruits of reform and development more equitable and just to benefit all people.The establishment of individual income tax system combining synthesis and classification is not only a change in tax system,but also a major change in tax collection and management mode,especially the service object,service content,service mode and service result of tax service of grass-roots tax authorities have undergone tremendous changes.At the same time,according to the spirit and requirements of the State Council’s deepening the reform of "simplifying administration and decentralizing power,combining administration with management,and optimizing services",it is necessary not only to reduce the tax burden of taxpayers as much as possible and ensure that the reduction is in place,but also to effectively prevent tax loss and ensure that the management is in place,which means higher requirements and greater responsibilities.Grass-roots tax authorities,as the main providers of tax services,are facing more challenges under the new individual income tax law.Therefore,based on the author’s long-term working experience,from the perspective of taxpayers’ tax compliance,combined with the new public service theory,process reengineering theory and tax compliance theory,this paper adopts questionnaire survey,semi-structured interview and case analysis,and on the basis of sorting out and summarizing the relevant literature on individual income tax service at home and abroad,taking Huaiyin District Taxation Bureau of Jinan as an example.The present situation,existing problems and causes of tax service for natural person taxpayers under the new individual income tax law are analyzed in detail,and it is found that there are some aspects to be improved,such as the interaction between tax collection and payment,the convenience of tax declaration,the accuracy of taxpayer declaration and the service subject.In view of the problems existing in the individual income tax service of Huaiyin District Taxation Bureau of Jinan,this paper aims at improving the tax compliance of natural person taxpayers,combining the new individual income tax system,the characteristics of natural person taxpayers and the needs of natural person taxpayers since the implementation of the new law,and referring to the components of tax service,propose some countermeasures and suggestions for further optimizing the tax service work of individual income tax taxpayers,with a view to more effectively helping the new individual income tax policy to be implemented accurately.更多还原