税感时代构建和谐征纳关系的研究——以杭州市为例-research on constructing harmonious tax - collecting relationship in tax sense era —— a case study of hangzhou city.docxVIP

浙江工业大学硕士学位论文“税感时代”构建和谐征纳关系的研究—以杭州市为例 浙江工业大学硕士学位论文 “税感时代”构建和谐征纳关系的研究—以杭州市为例 万方数据 万方数据 “税感时代”构建和谐征纳关系的研究 —以杭州市为例 摘 要 改革开放三十余年，经济社会快速发展，中国人开始富裕的同时，法治意识、 权利意识、公平意识也在不断的提高，一个新的时代已经来临。顺应时代新形势 新常态的要求，纳税人对于自身的权利义务，对涉及自己切身利益的税收更加的 敏感。而现有的纳税服务与纳税人不断增加的需求矛盾日益凸显，有的已经演化 成征纳过程中直接的矛盾冲突。因此，必须解决和缓和这种矛盾，正视民众正当 需求，构建和谐征纳关系，确保国家财政税收收入，是当今各级税务部门的重点 工作。 本文试图从杭州市地方税务局征纳关系和纳税服务工作的现状出发，对“税 感时代”作出界定和论述，通过对杭州市纳税遵从度分析和纳税人满意度调查分 析，进一步摸清纳税人最真实、最迫切的纳税服务需求，掌握纳税服务需求的特 点和规律，分析纳税服务工作中存在的问题，在构建和谐征纳关系已取得的成效 经验基础上，借鉴国外发达国家的先进经验，探讨提出进入“税感时代”后优化纳 税服务工作，构建和谐征纳关系的建议和对策。 研究的基本结论是：中国进入“税感时代”是经济社会发展的历史必然，将“税 感时代”理念引入税收征管实际工作中，将有利于创造稳定有序的纳税环境，缓 解征纳关系的矛盾，防范税收流失，最大程度地保护纳税人的权益，提高税法遵 从度。杭州市税务部门纳税服务已经从传统的模式逐步向以纳税人为中心的模式 转变，和谐征纳关系已经取得了明显的成效。从种种迹象表明，杭州已经进入“税 感时代”，应对“税感时代”和谐征纳关系必须引起高度的重视。 关键词：和谐征纳关系、税感时代、纳税服务、纳税人需求 I II Research on how to build a harmonious taxation relationship in a tax sensitive era —Taking Hangzhou as an example ABSTRACT Thirty years after the reforming and opening up, our economics and society is developing rapidly. As we become better-off, we are much more aware of rules of law, rights and fairness which means that a new era has come. To comply with our new times, more and more taxpayers are being sensitive to their rights and obligations on the tax which is related to their own personal interests. Some of the increasingly prominent contradictions existing between tax services and tax increasing demand have evolved into the main conflict for tax. Therefore it must be solved and eased to build a harmonious taxation relationship and to ensure that our state revenue, which is the focus of the work of todays tax authorities at all levels. According to the status of Hangzhou Local Taxation Bureau Taxation and the present situation of tax service, this article tries to define and discuss the definition of duty era. It is to find out what our taxpayers really needs ,grasp the tax service demand characteristics and rules, and analyze the problems existed in the analysis of the tax service work through the