关于重庆市地税局纳税服务工作的不足及完善.pdfVIP

摘 要 随着我国社会主义市场经济体制的不断巩固和完善，尤其是进入九十年代以后， 税收征管体制发生了深刻变化，征纳双方的主、客体关系以及征纳双方的权利、义 务关系在法律上得以确立。随着税收征管模式的转换，纳税人权利意识的觉醒，税 收征管工作思路的拓宽，“为纳税人服务”开始成为税务机关积极开展的一项重要工 作。依法治国进程的加快、经济全球化趋势的加强以及知识经济、信息时代所具有 的新特点、新趋势，都要求税务部门努力完善纳税服务。 本文论述了纳税服务的概念和特性，对其理论定位进行了相关分析，结合新公 共服务理论和纳税遵从理论对纳税服务建设的启示展开论述。探讨了我国纳税服务 的发展状况，结合本人工作实际，对重庆市地税局纳税服务的不足进行了分析，指 出了重庆市地税局纳税服务理念转变不够彻底；服务层次不高；服务机构设置不明 确；宣传、沟通、考评机制不健全；信息化手段应用不够；中介机构发展不健全等 方面存在的不足。以满足纳税人的需求为出发点，学习借鉴国外纳税服务的先进经 验，从增强纳税服务人员的服务意识，加强纳税服务的体系建设、机制建设，加大 纳税服务的信息化技术支持力度，加强税务中介机构的发展等方面，提出了完善重 庆市地税局纳税服务的具体对策。 关键词：纳税服务，纳税遵从，纳税成本 I ABSTRACT With continuous consolidation and improvement of the socialist market economy system in China, especially after the nineties, the system of tax revenue had undergone profound changes. The subject-object relationship, rights and obligations of the taxpayers and publicans were established. As the change of system of tax collection, the taxpayers pay much attention to right of tax collection, so we must be more open-mind on the tax collection. It’s an important for tax authorities to provide best service for tax payers. With the acceleration of process of managing our country by law and the strengthening of economic globalization as well as the expanding of knowledge economy and information age, it is requirement for the tax authorities to offer best service for tax payers. This paper dealt with the concept and characterization of tax service, and analyzed the theory orientation and the influence of new public service theory and taxpayers compliance theory on the system of processing tax. This paper also discussed the development of tax service. On the basis of authors work experience, the deficiency of taxpayer service system of local taxation bur