政府职能论文：新时期纳税服务职能研究.docVIP

政府职能论文：新时期纳税服务职能研究 【中文摘要】本文结合我国构建和谐社会和建设服务型政府的背景,采用实例对比的分析方法,对税务机关的纳税服务职能进行研究,强调税收管理应从规制导向向服务导向转变,纳税服务职能实现的前提条件是转变税务机关工作重心与工作方式。利用纳税服务理论与政府职能转变的相关理论来阐述,建设服务型政府是税务机关实现纳税服务职能的有效途径和根本保证。本文通过五部分来阐述税务机关职能转变与实现纳税服务之间的必然关系。第一部分导论,主要是对文章的背景、目前纳税服务研究的现状,以及文章采用的研究方法进行介绍;第二部分是关于纳税服务理论分析。主要阐述了关于纳税服务的基本理论,以及新公共管理理论与纳税服务,强调本文依靠的是新公共管理理论,从建设服务型政府角度分析实现纳税服务的途径;第三部分通过案例来介绍在服务型政府建设较完善的城市与传统管理理念下的城市,在纳税服务方面的差距,说明存在差距的原因,进一步论证政府职能转变在实现纳税服务过程中的重要作用;第四部分介绍如何在转变政府职能的前提下,通过何种路径来改善纳税服务;第五章结论,通过前四章的分析和论述,进一步论证纳税服务实现的关键路径是建设服务型政府这一论点。 【英文摘要】Based on the background of building a harmonious society and building service-oriented government of China, this text is about to study the function of tax services of the tax authorities, which is emphasizing on the tax administration transformed from regulation orientation to service orientation by using the analytical method with example comparison. The pre requirement to realize the function of tax services is to transform the focal point and manner of working of the tax authorities. To use the theory of tax services and relevant theories of transformation of government functions, construction of service-oriented government is the effective approach and fundamental guarantee for the tax authorities to realize the function of tax servicesThis text is divided into five parts to elaborate the relationship between the function transformation of tax authority and realization of tax services clearly. The first chapter is the introduction, mainly including this article抯 background, the current situation of tax services research as well as researching methods adopted in this text. The second chapter is about the theoretical analysis of tax services. It mainly elaborates the principal theory of tax service, new public administrative theory and payment services by emphasizing the new public administrative theory, which achieves the tax services from perspective of building service-oriented government. The third chapter use examples to talk about the differences