【作者】 赵楠；

【导师】 赵镇；

【作者基本信息】 哈尔滨工程大学 ， 公共管理硕士（MPA）（专业学位）， 2022， 硕士

【摘要】 随着“互联网+税务”行动计划指导意见的提出及优化营商环境条例的制定,如何运用高效便捷的方法,打造更为优质的纳税服务,一直是国家税务总局打造的重点,因此电子税务局也应运而生。随着其推广与应用的深入,其虽可降低成本、简化办税流程但问题也逐步的显现,如频繁的系统升级与维护,系统不稳定,客户体验不佳;税务系统专业人才不足,导致征纳双方关系紧张;宣传辅导不到位导致电子税务局在推广使用中倍受诟病。电子税务局纳税服务水平关系着纳税人的需求是否得到满足,纳税人需求是电子税务局纳税服务优化的驱动力,也是电子税务局能否持续健康发展的决定性因素。因此,本文以J市电子税务局的纳税服务为研究视角,基于已有的研究成果以及对J市纳税人的调查,运用调查问卷结合描述统计分析方法,得出结果,确定了J市电子税务局纳税服务水平的问题因素及成因,根据成因制定针对性的优化方案。为了更好的保证J市电子税务局纳税服务优化方案的实施,制定了相应的制度保障、组织保障、人员保障、技术保障与资金保障措施,这对公共服务理论中研究对象的范围进行了扩展与拓宽,丰富该领域的研究理论,也为其它地区电子税务局纳税服务的发展提供思路与借鉴。更多还原

【Abstract】 With the proposal of the "Internet plus tax" action plan and the formulation of the business environment regulations,how to use efficient and convenient methods to create more high-quality tax services has been the focus of the State Administration of Taxation,so the electronic tax bureau has also come into being.With the deepening of its promotion and application,although it can reduce costs and simplify the tax process,problems also gradually appear,such as frequent system upgrading and maintenance,unstable system and poor customer experience;The shortage of professionals in the tax system leads to the tense relationship between tax collectors and payers;Inadequate publicity and guidance has led to much criticism in the promotion and use of e-tax Bureau.The tax service level of e-tax bureau is related to whether the needs of taxpayers are met.The needs of taxpayers are not only the driving force for the optimization of tax service of etax Bureau,but also the decisive factor for the sustainable and healthy development of e-tax Bureau.Therefore,this paper takes the tax service of J City Electronic Tax Bureau as the research perspective,based on the existing research results and the survey of J City taxpayers,uses the questionnaire combined with the descriptive statistical analysis method to obtain the results,determines the problem factors and causes of J City Electronic Tax Bureau’s tax service level,and formulates targeted optimization schemes according to the causes.In order to better ensure the implementation of the tax service optimization scheme of J Electronic Taxation Bureau,the corresponding system guarantee,organization guarantee,personnel guarantee,technical guarantee and capital guarantee measures have been formulated,which expands and widens the scope of research objects in the public service theory and enriches the research theory in this field,It also provides ideas and reference for the development of tax services of e-tax bureaus in other regions.更多还原