优化我国纳税服务策略研究.docVIP

内容摘要 纳税服务最早产生于二战末期的美国。目前，西方发达国家都有自己完善的 纳税人服务体系。完善的纳税人服务体系，不仅能大大提高全民纳税意识，而且 也促进了税收收入的稳定增长。由于众多原因，我国纳税人权利保护问题长期受 到忽视，纳税人的纳税义务被过分强调，纳税人自己的权利意识也很淡薄。但是 近年来，随着行政许可法、行政诉讼法的颁布实施，依法治税、依法行政的推行， 纳税人的权利保护问题引起了理论界、实际部门和广大纳税人自身的高度重视。 本文结合广东地税优化纳税服务的改革实践与创新，客观分析我国纳税服务有待 完善的地方，提出了今后的发展方向。全文共分五个部分： 第一部分简要介绍本文选题的背景、相关研究观点回顾和文献综述。 第二部分从税收的本质与纳税服务的关系、新公共管理运动的兴起以及由此 带来纳税服务的新挑战等方面寻找优化纳税服务的理论依据。 第三部分介绍国外纳税服务的先进经验、特点和对我国纳税服务的借鉴。 第四部分分析了我国纳税服务的现状并对我国目前纳税人权利保护的状况 进行了评价，指出现行纳税服务存在的问题。 第五部分试图从广东地税优化纳税服务改革的实践和创新中探寻一条优化 我国纳税服务的道路，在前述理论分析和国际经验借鉴的基础上，提出优化我国 纳税服务的策略。 关键词： 纳税服务；纳税人权利；优化策略 ABSTRACT Taxation services appear in America in the 1950s. The developed countries have had the taxation services system established, which stimulated the income of country. For many uncertain reasons, taxpayers’ rights are ignored by us for a long time， taxpayers duties are overemphasized and taxpayers right-consciousness is very light. But with more and more laws which due to protect the public were published, the problem of taxpayers’ rights is on the table. The paper will cite the cases to illustrate the course of optimization taxation services of Local Tax system in Guangdong Province. Combined with the reality, the paper will objectively analyze some parts of taxation services which need improvement; and will point out the direction for the development in the future. The paper has five parts. Part 1 Introducing the background of the text, review of concerned viewpoints and summary of literature. Part 2 Searching for theoretic gist of the way to optimize taxation services, based on essence of taxation and taxation services ,the challenge of taxation services from New Public Management. Part 3 Introducing earlier experiences and traits of taxation services abroad, and domestic use for reference. Part 4 Description of status quo in our country; Value of Chinese taxpayers rights protection; Problems of taxation services of actual phase. Part 5 Finding a way to suit to Chinese taxation services throug