【作者】 李垚；

【导师】 郭欣欣； 周亚民；

【作者基本信息】 东北农业大学 ， 公共管理硕士（专业学位）， 2025， 硕士

【摘要】 国家治理体系和治理能力现代化深入推进的过程中,税收现代化作为其重要的组成部分,也发挥了不可估量的作用。在这个过程中,征纳服务的作用逐渐凸显,高水平的征纳服务可以提升税务机关的整体服务水平、加强税务机关与纳税人之间的沟通联系、促进双方之间的关系更加和谐。但是随着征纳服务在税务工作中愈发重要,一些弊端也逐渐显现出来,如税收政策宣传与辅导不到位,基层税务机关信息化建设滞后,纳税人认为业务办理流程复杂,这些问题影响了税务机关和纳税人之间的和谐关系。因此,进行征纳服务水平的优化研究,对于丰富税收理论体系建设、指导税务机关的实际工作、提高工作效率具有重要的理论意义和实际意义。本文基于流程再造理论、税收遵从理论以及信息不对称理论,通过文献分析法、问卷调查法以及案例分析法,分析克山县税务局征纳服务现状、梳理征纳服务取得成效,发现克山县税务局在征纳服务的过程中,存在着税收政策宣传与辅导不到位、信息化建设滞后、业务办理流程复杂等问题。其次,基于税务管理理论及实践经验,剖析问题背后的原因,具体表现为政策宣传内容缺乏针对性、政策宣传缺乏长效机制、税务人员业务水平参差不齐等导致税收政策宣传与辅导不到位,软件系统更新修复时间长、硬件设备采购限制较多、智能化设备缺少定期维护导致信息化建设滞后,系统设计与业务流程脱节、电子归档机制缺失、缺少便民服务监督机制等导致业务办理流程复杂。最后,针对存在的问题及主要原因提出优化克山县税务局征纳服务水平的对策建议。通过将政策宣传内容紧扣纳税人需求、建立税收政策宣传长效机制、提升税务人员政策解读能力以提升税收政策宣传与辅导能力,通过加快软件系统更新升级效率、优化硬件设备采购流程、建立全生命周期设备维护体系以提升信息化建设水平,通过优化申报系统的建设、建立电子归档机制、建立便民服务监督机制等让业务流程更符合纳税人的需求。本研究可以有效的丰富并拓展税收服务及征纳关系协调理论,同时可以提升克山县税务局征纳服务水平,为克山县及全国类似区域县域税务改革提供借鉴。更多还原

【Abstract】 In the process of deepening the modernization of the national governance system and governance capacity,tax modernization,as an important component,has played an immeasurable role.During this process,the role of tax collection and payment services has gradually become prominent.High-level tax collection and payment services can enhance the overall service level of tax authorities,strengthen communication and connection between tax authorities and taxpayers,and promote a more harmonious relationship between the two.However,as tax collection and payment services become increasingly important in tax work,some drawbacks have gradually emerged,such as inadequate publicity and guidance on tax policies,lagging information construction in grassroots tax authorities,and taxpayers finding the business processing procedures complex.These issues have affected the harmonious relationship between tax authorities and taxpayers.Therefore,conducting research on optimizing the level of tax collection and payment services is of significant theoretical and practical significance for enriching the theoretical system of tax services,guiding the practical work of tax authorities,and improving work efficiency.Based on the theories of process reengineering,tax compliance,and information asymmetry,this thesis uses literature analysis,questionnaire surveys,and case studies to analyze the current situation of tax collection and payment services in the Tax Bureau of Keshan County,summarize the achievements made,and identify problems such as inadequate publicity and guidance on tax policies,lagging information construction,and complex business processing procedures.Secondly,based on tax management theories and practical experience,it analyzes the reasons behind these problems,which are specifically manifested as a lack of targeted content in policy publicity,a lack of a long-term mechanism for policy publicity,and uneven business proficiency among tax officials,leading to inadequate publicity and guidance on tax policies;long update and repair times for software systems,numerous restrictions on hardware equipment procurement,and a lack of regular maintenance for intelligent equipment,resulting in lagging information construction;and a disconnect between system design and business processes,the absence of an electronic filing mechanism,and a lack of a supervision mechanism for convenient services,causing complex business processing procedures.Finally,it proposes countermeasures and suggestions to optimize the level of tax collection and payment services in the Tax Bureau of Keshan County.These include tailoring policy publicity content to the needs of taxpayers,establishing a long-term mechanism for policy publicity,and enhancing the policy interpretation capabilities of tax officials to improve the publicity and guidance on tax policies;accelerating the efficiency of software system updates and upgrades,optimizing the procurement process for hardware equipment,and establishing a full life-cycle equipment maintenance system to enhance the level of information construction;and optimizing the construction of the declaration system,establishing an electronic filing mechanism,and establishing a supervision mechanism for convenient services to make business processes more in line with the needs of taxpayers.This research can effectively enrich and expand the theories of tax services and the coordination of tax collection and payment relationships,and at the same time improve the level of tax collection and payment services in the Tax Bureau of Keshan County,providing a reference for tax reforms in similar county-level regions in Keshan and across the country.更多还原