简政放权背景下我国纳税服务问题研究-税务专业论文.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 简政放权背景下我国纳税服务问题研究 Abstract The paper based the governments Streamline administration and institute decentralization，under this background，summarizing tax authorities’efforts in order to improve tax service efficiency,as well as build a service．oriented government．And then discuss the problem of tax services of taxpaying system in China。Through analyzing developed country’S successful experiences and capturing the points for US to learn from， the paper stands in the angle of the taxation authority and gives advices that how to improve and move forward for the quality of domestic tax services system． In the six parts，the first chapter is prologue；it illustrates the theory research background，the significance of the topic，literature review,research methods，innovations and shortcomings．The prologue aims for stating background and paving away the following analyzing．The second part describes the theoretical basis of tax services． including related concepts as well as the theoretical basis of tax economics and management services．The third part iS introducing the status of tax service in our country as well the problems．In the discussion process，combining with new demands of streamline administration and institute decentralization，I describe and analyze the improvement and the problems of tax service．The forth part iS referring the successful experience of tax service in developed countries．then summarized these successful experiences and extracted the generality of the experiences，in order to get the feasible proposals for China’S reform．7Fhe fifth part is making qualitative recommendations to tax service in China．During discussing．I made focus on the tax legislation．“Information Management Tax一．perforrnance evaluation and socialization of tax services．The sixth part is summary of the paper，and expressing the expectation and confidence on the future of reforming and dev