【作者】 陈榕；

【导师】 高明；

【作者基本信息】 福州大学 ， 政府改革与公共治理（专业学位）， 2022， 硕士

【摘要】 深化“放管服”改革是优化纳税服务、推动税收现代化的重要举措,县级税务部门在落实“放管服”时,面临着新形势和新要求。促进县级税务部门纳税服务质量提升,是提升营商环境、促进地域经济发展的关键举措。基于此,本文的研究以屏南县税务局为对象,对比国内外文献,结合新公共理论、税收遵从理论、马斯洛需求层次理论等,运用文献研究法、层次分析法、德尔菲评价法、问卷调查法、个别访谈法等,以事实为依据,深入分析屏南县税务局纳税服务工作现状,从办税环境、纳税宣传、纳税服务、电子税务、税源管理等方面,分析当前屏南县税务局纳税服务工作存在的问题和成因,并提出具有针对性的提升策略,为县级税务局提供实际参考。首先,本文通过德尔菲评价法,旨在建立一个客观、科学的评价模型。将纳税服务相关内容进行指标的科学量化,通过相关专家反复分析、衡量、打分,确保为纳税服务满意度评价模型提供更加科学化和客观化的分析体系。经过专家分析评价,确定屏南县纳税服务指标体系为:办税环境、宣传辅导、纳税服务、电子税务、税源管理五维度,共18个指标;其次,使用层次分析法,对纳税服务评价指标权重进行确定,对18个指标进行计算分析,最终确定影响纳税质量的因素权重比例,以此为接下来的指标体系运用提供数据支撑;然后,在纳税服务评价指标体系的基础上,设计调查问卷,使用问卷调查的形式对屏南县税务局纳税人满意度进行测评,从问卷调查的数据中分析当前屏南县税务局在落实“放管服”纳税服务中存在的问题及原因;接着,对纳税人予以个别访谈,由引全面了解纳税人对屏南县税务局纳税服务实际想法和工作意见,最终形成访谈记录。通过问卷和访谈的方式,得出屏南县税务局存在办税环境设施薄弱、宣传辅导重视不足、纳税服务过程效率低、电子税务系统整合力度不够、税源管理成效差等问题;最后,通过归纳分析,为屏南县税务局提出优化办税实体环境、加强宣传辅导、提升事前事中事后纳税服务过程质量、运用大数据优化电子税务、建立网格化税源管理等工作建议,以期进一步完善屏南县税务局纳税服务工作质量。更多还原

【Abstract】 Deepening the reform of "release,management and service" is an important measure to optimize tax services and promote tax modernization.In the process of implementing "release,management and service",county-level tax departments are facing a series of new situations and requirements.Optimizing the tax service quality of county-level tax departments is an important measure to improve the business environment and promote regional economic development.This paper takes Pingnan County Tax Bureau as the research object,Maslow demand hierarchy theory,and uses literature research method,analytic hierarchy process,Delphi evaluation analysis method,questionnaire survey method and inductive analysis Pingnan County Tax Bureau from the aspects of tax service quality,information operation platform,big data application From the aspects of taxpayers’ rights and interests,this paper analyzes the problems and causes of the current tax service work of Pingnan County Tax Bureau,and puts forward targeted improvement strategies to provide practical reference for the county-level local tax bureau.Firstly,through Delphi evaluation method,this paper aims to establish an objective and scientific evaluation model.Scientifically quantify the relevant contents of tax service indicators,and ensure to provide more scientific and objective service analysis for the evaluation model of tax service satisfaction through repeated analysis,measurement and scoring by experts;Secondly,the analytic hierarchy process is used to determine the weight of tax service evaluation indicators,so as to provide scientific data support for the application of follow-up index system;Then,based on the evaluation index system of tax service,a questionnaire is designed to evaluate the taxpayer satisfaction of Pingnan County Tax Bureau causes of Pingnan County Tax Bureau in tax service from the data of questionnaire survey;Then,conduct individual interviews with each tax subject to understand the actual ideas and work opinions of the personnel of each subject on the tax service work of Pingnan County Tax Bureau,and finally form the interview record;Put forward suggestions for Pingnan County Taxation Bureau to form a scientific and efficient service system,tax information construction,the integration of big data technology and tax services,and strengthen the protection of the rights and interests of tax payers,so as to further improve the Pingnan County Taxation Bureau,implement the reform of "release management service" and improve the quality of tax service.更多还原