【作者】 魏巍；

【导师】 田玉麒；

【作者基本信息】 吉林大学 ， 公共管理硕士（专业学位）， 2024， 硕士

【副题名】以S县税务局为例

【摘要】 税务部门作为政府的关键机构,肩负着“为国聚财、为民收税”的重要职责,其中纳税服务工作是推动其各项工作顺利进行的核心环节。优化纳税服务不仅体现了税收服务于民、服务于社会发展的本质要求,还可以有效提高企业纳税意愿,推动企业发展,进而促进经济增长。基层税务机关作为税务系统的前沿阵地,与群众的联系最为紧密,是基层税收治理的重要单元。因此,基层税务机关的服务质量对于税收征管工作、纳税人的权益以及经济发展都具有重要意义。随着税收征管体制改革的持续推进,基层税务机关在纳税服务领域取得了明显的进展,但仍面临诸多挑战。为了更好地满足纳税人的实际需求,基层税务机关应积极探索并不断创新服务手段,提升服务效率和质量,致力于增强纳税人的满意度和获得感。这不仅是基层税务机关的重要任务,也是推动税收征管体制改革不断深化的关键一环。本文在研究的过程中,以S县税务局为典型样本,在全面考虑纳税人对纳税服务满意度的前提下,进行深入细致的分析,系统梳理纳税服务事项,并结合纳税人满意度指标,精心设计了调查问卷。问卷内容主要包含三大板块:首先是纳税人的基础信息;其次是纳税服务满意度的详细调查,涵盖办税服务、咨询服务、纳税宣传、信息化建设以及“非接触式”办税服务等五大方面共计十九个具体指标;最后,我们邀请受访者就纳税服务工作提出宝贵的意见和建议。通过对调研所获取的丰富数据进行了系统性的统计分析,总结出S县税务局在纳税服务方面存在办税服务水平有待加强、政策宣传辅导存在不足、信息化建设不够完善三个方面问题,从加强后备力量、健全激励措施、多措宣传、普及智慧办税、加强信息化建设、协同共治、廉政建设等多方面给出优化纳税服务的具体方法和措施。所得研究结论在丰富理论成果、指导税务部门改革、提升纳税人满意度和遵从度以及优化税收营商环境等方面都发挥着重要作用。这些结论不仅有助于完善纳税服务体系,提升税收征管效率,还有助于推动经济社会持续健康发展。本研究成果深化了基层税务局纳税服务的理论内涵,并为其提供了更具针对性的实践指导,具有以点带面、个案推广的示范效应。可以为其他地区基层税务局提供在纳税服务优化方面的经验,为我国纳税服务水平的整体提升提供有力借鉴,为国家经济的健康发展和社会的全面进步提供有力支撑。更多还原

【Abstract】 As a key agency of the government,the tax department shoulders the important responsibility of "gather wealth for the country and collect taxes for the people",and the tax service is the core link to promote the smooth progress of its work.Optimizing tax payment services not only reflects the essential requirements of taxation to serve the people and serve social development,but also can effectively improve the willingness of enterprises to pay taxes,promote the development of enterprises,and then promote economic growth.As the forefront of the taxation system,the grassroots taxation authorities have the closest ties with the masses and are an important unit of grassroots tax governance.Therefore,the service quality of the grassroots tax authorities is of great significance to the tax collection and administration,the rights and interests of taxpayers and economic development.With the continuous advancement of the reform of the tax collection and management system,the grassroots tax authorities have made significant progress in the field of tax services,but they still face many challenges.In order to better meet the actual needs of taxpayers,grassroots tax authorities should actively explore and continuously innovate service methods,improve service efficiency and quality,and strive to enhance taxpayers’ satisfaction and sense of gain.This is not only an important task for the grassroots tax authorities,but also a key part of promoting the deepening of the reform of the tax collection and management system.In the process of research,this paper takes the S County Taxation Bureau as a typical sample,conducts an in-depth and detailed analysis on the premise of comprehensively considering the taxpayers’ satisfaction with tax services,systematically sorts out the tax service items,and carefully designs the questionnaire in combination with the taxpayers’ satisfaction indicators.The content of the questionnaire mainly contains three parts: first,the basic information of taxpayers;The second is a detailed survey of tax service satisfaction,covering a total of 19 specific indicators in five aspects: tax service,consulting service,tax publicity,information construction and "contactless" tax service;Finally,we invite respondents to provide valuable comments and suggestions on the work of tax services.Through the systematic statistical analysis of the rich data obtained from the survey,it is concluded that there are three problems in the tax service level of S County Taxation Bureau,which needs to be strengthened,the lack of policy publicity and guidance,and the imperfect informatization construction.The conclusions of the study play an important role in enriching the theoretical results,guiding the reform of the tax department,improving taxpayers’ satisfaction and compliance,and optimizing the tax business environment.These conclusions will not only help improve the tax service system and improve the efficiency of tax collection and management,but also help promote the sustainable and healthy development of the economy and society.The research results of this study deepen the theoretical connotation of the tax payment service of the grassroots tax bureaus,and provide more targeted practical guidance for them,which has a demonstration effect of promoting from point to area and case by case.It can provide experience in the optimization of tax payment services for the grassroots tax bureaus in other regions,provide a strong reference for the overall improvement of China’s tax service level,and provide strong support for the healthy development of the national economy and the overall progress of society.更多还原