【作者】 陈杰；

【导师】 黄铁庄； 黄静晗；

【作者基本信息】 福建农林大学 ， 公共管理硕士（专业学位）， 2016， 硕士

【摘要】 近年来,服务型政府的构建是热门的话题,将政府职能从之前的“全能型”转向“服务型”是转变政府职能的要求。在这一大环境下,地税部门的服务水平提升就成为了一项非常重要的工作。税务部门的服务被称为纳税服务,现在,纳税服务已经是地税的核心工作之一。但是目前地税机关的纳税服务还存在一些问题,与纳税人的期待以及税收现代化的目标还存在差距,迫切需要根据实际情况对纳税服务进行优化。我国处于经济社会的转型时期,各地区的经济社会发展情况都不相同。因此在行政政策执行方式的选择上,需要因地制宜地进行。在该背景下,本文选取南平市地税局的纳税服务为研究对象,综合运用利益相关者分析、问卷调查、案例分析、因子分析、统计数据分析等方法,对纳税服务的纳税人满意度进行问卷调查,得出南平市地税局纳税服务存在的问题；而后通过对税务干部的访谈分析出南平市地税局纳税服务存在问题的原因,结合国内外纳税服务先进地区的经验,提出优化南平市纳税服务的对策和建议。本文正文分为七个部分。第一部分,引言,主要阐明研究地税机关纳税服务的背景、国内外研究综述、研究思路、方法,研究的技术路线图以及创新点。第二部分,对纳税服务相关概念、理论基础进行阐释。第三部分,是对南平市地税局纳税服务的现状进行阐释和分析,这一部分首先对南平市地税局纳税服务的利益相关者进行分析,确立本文的两个分析主体即纳税人和税务机关,然后对南平市地税局纳税服务的建设现状进行阐释,最后利用南平市地税局纳税服务的纳税人满意度问卷调查,运用因子分析方法进行降维分析,概括分析出南平市地税局纳税服务存在的问题。第四部分,根据第三部分纳税人调查问卷因子分析的结果,找出南平市地税局纳税服务丞待解决的问题,而后通过税务干部角度的对问题的成因以及解决路径进行研究。研究的主要方式是对南平市地税局税务干部进行访谈,对访谈的结果进行总结和分析,得出从税务干部视角分析出的南平市地税局纳税服务存在问题、原因以及解决方法。第五部分,研究了国内外一些纳税服务发达的国家和地区的经验以供借鉴,主要是信息系统人性化建设、服务意识培养和人才梯队建设等方面的经验做法。第六部分,根据以上分析,提出南平市地税局纳税服务的优化建议,即从完善税务干部培训体系、增加纳税服务的深度和广度、优化信息系统、完善考核机制4个方面进行优化。第七部分,是文章的结语,提出研究的结论以及研究不足。更多还原

【Abstract】 In recent years, building a service-oriented government is a hot topic, the government functions from the previous "versatile" to "service-oriented" is the transformation of government functions requirements. Under local tax departments like environment also rising tax service levels. Tax Service is one of the core work of the tax authorities, the taxpayer is to promote the integrity of the tax law of the basic work. But now the tax service tax authorities are still some problems, and look forward to the goal of modernization of tax and taxpayer there is a gap, according to the actual situation on the urgent need to optimize the tax service.Our economy and society in transition, economic and social development of each region are different. In this context, this paper select Nanping Local Taxation Bureau of tax services for the study, the integrated use of stakeholder analysis, surveys, case analysis, factor analysis, statistical data analysis method, the taxpayer satisfaction survey was Local Taxation Bureau of Nanping tax service problems; then through tax cadres interviews to analyze the causes of the problems Nanping Local Taxation Bureau of tax services, tax services at home and abroad advanced experience in the region, an optimization Nanping City tax service and Countermeasures Suggest.This paper is divided into seven parts. The first part introduces the background, the domestic and foreign research summary, the research mentality, the method, the technology roadmap and the innovation of the taxation service. In the second part, the concept and theoretical basis of tax service are explained. The third part is to explain and analyze the present situation of taxpaying service of Nanping Municipal Local Taxation Bureau. This part first analyzes the stakeholders of Nanping Municipal Local Taxation Bureau taxpaying service, and establishes two main bodies of analysis, taxpayers and tax authorities, Then, the paper analyzes the present situation of taxpaying service of Nanping Municipal Local Taxation Bureau, and finally analyzes the taxpayers satisfaction degree of Nanping Municipal Local Taxation Bureau by using the method of factor analysis.. The fourth part, according to the third part of the taxpayer questionnaire survey results, interviews with the tax officials of Nanping City, the Inland Revenue Department, the interview results are summarized and analyzed from the perspective of the tax cadres of Nanping City Local Taxation Bureau tax services Problems, causes and solutions. In the fifth part, the experience of some developed countries with tax service at home and abroad is studied for reference. Based on the above analysis, this paper puts forward some suggestions on optimizing the taxpaying service of Nanping Municipal Taxation Bureau, namely, perfecting the training system of tax officials, increasing the depth and breadth of tax service, optimizing the information system and perfecting the examination system. The seventh part is the conclusion of the article, the conclusion of the study and the deficiency of the research.更多还原