【作者】 王莉；

【导师】 陈卫东；

【作者基本信息】 天津大学 ， 公共管理（专业学位）， 2016， 硕士

【摘要】 近年来,新公共服务理论在公共服务领域受到了广泛的关注和认可,我国也在积极探索建设服务型政府的道路,构建和谐社会。自改革开放以及实行社会主义市场经济体制以来,我国经济迅猛发展,社会建设稳步推进,而作为国家财政收入重要组成部分的税收工作,在政府的公共服务中就占有极其重要的地位。因此,提高纳税服务质量,建设服务型税务机关,就具有十分紧迫的必要性。为了实现提高税务部门服务质量、优化纳税服务工作的目的,建立相应的监督和反馈机制就具有一定的现实可行性。本文运用文献研究法、德尔菲专家咨询法、百分权重法以及实践分析法等研究方法,了解与分析了目前纳税服务质量评价体系相关的理论基础、国内外研究现状和实践经验;构建了一套完整的纳税服务质量评价指标体系;对天津市滨海新区第四地方税务分局的纳税服务工作进行了评价,分析其当前的纳税服务现状以及存在的问题,最后提出相应的优化对策:完善纳税服务相关法律法规;加强纳税服务队伍建设;制定考评制度,加强内外部监督;丰富纳税服务的形式、途径,构建多层次纳税体系;拓宽办税渠道,提高服务效率;加强纳税服务信息化建设等。更多还原

【Abstract】 In recent years,the new public service theory has received extensive attention and recognition in the field of public service,and our country is actively exploring the road of building a service-oriented government and building a harmonious society.Since the reform and opening up and the introduction of the socialist market economy system,China’s economic and social construction has been developing rapidly and steadily.As an important part of national financial income,the tax work has been occupying an extremely important position in the government’s public service.Therefore,it is urgent to improve the quality of tax service and the construction of service tax authorities.In order to achieve the purpose of improving the service quality of the tax department and optimizing the work of tax payment service,we need to establish the corresponding supervision and feedback mechanism.Using research methods of literature research,Delphi expert consultation method,Percentage weight method and practice analysis,we had understood and analyzed the theoretical basis of current tax service quality evaluation system and the research status and practical experience;constructed a complete tax service quality evaluation index system;analyzed the current tax service status of Tianjin Binhai New Area,the fourth local tax bureau,and found out the problems existing,and finally putted forward the corresponding optimization countermeasures.更多还原