【作者】 格日乐；

【导师】 曹淑芹；

【作者基本信息】 内蒙古大学 ， 公共管理（专业学位）， 2024， 硕士

【摘要】 伴随互联网技术的快速发展,纳税人对税务服务智慧化、便利化提出更高要求。为适应这一变化,税务机关积极践行智慧纳税服务的新理念,针对纳税人、缴费人提出的不同的涉税缴费新需求,积极探索将大数据等新技术应用于纳税服务的新的途径,不断优化提升智慧税务服务水平。20世纪80年代初,我国开始推动税收信息化建设,历经金税一期、金税二期、金税三期及金税四期建设,从无到有、从小到大、从功能单一简单到全面覆盖。截至2021年3月,中办、国办印发《关于进一步深化税收征管改革的意见》,将“智慧税务”作为当前新发展阶段深化税收征管改革的主要着力点,正式开启税收现代化建设的新征程。面对日趋庞大和复杂的涉税缴费事项,怎样运用现代化智能智慧的手段提高纳税服务的效率和质量具有较为重要的现实意义。本文在梳理与整合新公共管理、智慧税务理论基础上,首先分析国内外智慧税务服务研究内容,结合智慧税务与全流智慧税务服务概念,对呼和浩特市智慧税务服务情况进行全面摸排,并从纳税咨询和宣传工作、涉税事项办理、软硬件设备与人员配置、风险管理、税源管理、涉税争议处理与意见反馈等方面出发,归纳呼和浩特市在智慧税务服务的建设过程中取得的进展。在此基础上,本文结合呼和浩特市本地经济社会发展的需求以及作者工作经验,在呼市税务系统及其辖区内开展调研,发现当前呼和浩特市在落实智慧税务服务过程中仍面临的一系列问题。针对以上问题,对呼和浩特市下一阶段智慧税务服务升级提出相应建议,即深化全流程智慧税务服务改革、提高涉税风险提醒智能化水平、完善涉税信息安全保障机制、完善全流程智慧涉税争议处理及意见反馈机制、完善涉税争议处理及意见反馈机制。更多还原

【Abstract】 With the rapid development of Internet technology,taxpayers have put forward higher requirements for intelligent and convenient tax services.To adapt to this change,tax authorities actively practice the new concept of smart tax services,and explore new ways to apply new technologies such as big data to tax services in response to the different tax related payment needs proposed by taxpayers and payers,continuously optimizing and improving the level of smart tax services.In the early1980 s,China began to promote the construction of tax informatization,which went through phases one,two,three,and four.From scratch,from small to large,from single and simple functions to comprehensive coverage.As of March 2021,the General Office of the Communist Party of China and the State Council have issued the "Opinions on Further Deepening Tax Collection and Management Reform",which regards "smart taxation" as the main focus of deepening tax collection and management reform in the current new development stage,officially starting a new journey of tax modernization construction.Facing the increasingly large and complex tax payment matters,it is of great practical significance to use modern intelligent and intelligent means to improve the efficiency and quality of tax services.On the basis of sorting and integrating the theories of new public management and smart taxation,this article first analyzes the research content of smart taxation services at home and abroad.Combining with the concepts of smart taxation and full flow smart taxation services,it comprehensively investigates the situation of smart taxation services in Hohhot City.Starting from tax consultation and publicity work,tax related matters handling,software and hardware equipment and personnel configuration,risk management,tax source management,tax dispute resolution and feedback,it summarizes the progress made in the construction process of smart taxation services in Hohhot City.On this basis,this article combines the local economic and social development needs of Hohhot City and the author’s work experience to conduct research on the tax system and its jurisdiction in Hohhot City,and finds a series of problems that Hohhot City still faces in implementing smart tax services.In response to the above issues,corresponding suggestions are proposed for the next stage of upgrading smart tax services in Hohhot,namely deepening the reform of full process smart tax services,improving the level of intelligent tax risk reminders,improving the mechanism for ensuring tax information security,improving the mechanism for handling full process smart tax disputes and feedback,and improving the mechanism for handling tax disputes and feedback.更多还原