纳税服务理论与实证研究优化四川广元国税纳税服务的策略构想.docVIP

纳税服务理论与实证研究??优化四川广元国税纳税服务的策略构想 摘 要 当前,西方各国的政府管理模式逐步实现向服务型政府的过渡,我国政府 也正处于市场经济转型和构建服务型政府的关键时期。税务机关作为政府主要 经济管理职能部门,其征管理念也发生了巨大变化。充分认识纳税服务对税收 管理工作的重要性,税收征管实现从“监督打击”向“管理服务”的转变,对 增加财政收入,提高纳税遵从,降低征纳矛盾,乃至促进整个和谐社会的构建 都具有显著意义。 近几年来,纳税服务已经越来越成为世界各国税收征管的主流趋势,纳税 服务的理念、内容和形式等诸多方面需要不断转变和发展。研究新形式下税务 机关的纳税服务工作,构筑现代税收征管新格局,已成为新时期税务工作的当 务之急。特别是新的征管法及其细则的出台,总局纳税服务司的成立之后,对 各地区税务机关如何结合本地实际,优化纳税服务体系,更好的维护纳税人权 益提出了更高要求。广元市国税局在纳税服务进行了许多有益的尝试和探索, 但由于缺乏明确系统的理论支持、详尽规范的操作标准、高效针对的职能重组, 大刀阔斧的机构变革,使得纳税服务的广度和深度还有所欠缺,纳税服务的体 系建设与快速增长的纳税服务需求尚有相当的差距。 本文介绍了纳税服务的相关概念及其基础理论,对广元国税纳税服务的现 状进行阐述,总结了广元国税基本做法,特色亮点,分析了存在的诸多问题, 如:服务意识不强、服务机制缺失、税法宣传的力度不足、管理体制和信息化 建设水平的滞后等。借鉴国内外发达国家和地区的先进经验,对如何优化本地 区纳税服务提出五点策略构想,以期对各地区纳税服务体系构建和和谐社会建 设有所裨益。关键词:新公共管理;纳税服务;优化 1纳税服务理论与实证研究??优化四川广元国税纳税服务的策略构想 Abstract Currently, In Western countries, with the transition of the management model to a service-oriented government, Our government is also in the market economy transformation and the key period of constructing service government. Tax authorities as the governments chief economic management functions, Its collection concept also has changed greatly. Fully realize the tax service on tax management of the importance of tax collection and realize from the ‘supervision blow’ to ?management service’, the change in increasing financial income, improve tax compliance, reduce the publicans contradiction, and promote the whole to constructing harmonious society has significant meaningIn recent years,Taxpaying Service has world-widely become the main development trend of modem collection and management. Since the concept,ways and forms of Taxpaying Service have already changed a lot. Studies under the new form Tax authorities tax payment services, the construction modern tax revenue collects the new pattern, has become the new period tax work for the momentEspecially new law and rules, the promulgation of the tax service department of administration of after the founding of various areas, how to combine the actual loc