基于新公共服务理论的贵州省纳税服务研究
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摘要
纳税服务是税务部门依据国家税收法律、法规的各种规定,在纳税人依法履行行使权利与纳税义务过程中提供的,为纳税人提供的,满足纳税人各种需求的服务措施总称。纳税服务是近几年来税收理论界和税务机关研究的热点问题,是各国现代税收征收管理发展的新趋势。由于我国在纳税服务理论支持和统一规范的行为标准上还比较缺乏,我国的纳税服务无论从广度和深度上都与西方发达国家有明显的差距,如何优化纳税服务建设是一个值得研究和探讨的问题。新公共服务理论的发展为开展新型纳税服务提供了新的思路和理论层面的支撑,本文拟以新公共服务理论为基础,结合贵州国税的实际案例,对目前纳税服务的现状进行分析归纳总结。并以提高税务机关公共服务意识,加快税务机关业务流程再造为重点,在优化纳税服务建设方面提出自己的思考和建议。
本文共分为四个部分,分别是纳税服务研究现状的文献综述；基于新公共服务理论的纳税服务建设的基本理论研究；贵州省纳税服务现状及存在问题研究；基于新公共服务理论的贵州省纳税服务建设对策研究。
本文的第一部分对国内外纳税服务的研究现状进行了文献综述。从国外对纳税服务的研究中可以看出,国外的纳税服务已经形成了一套以公共服务理念作为理论依据,以保护纳税人权利作为理念的纳税服务体系。而国内理论界尽管对纳税服务的实质、理论基础、主要方法上都对纳税服务有了一定的研究,但更多地是在某一个方面进行评价,没有从整体上从建设公共服务型政府上分析纳税服务建设的体系建设。
本文的第二部分对基于新公共服务理论的纳税服务建设基本理论进行了研究。首先对涉及纳税服务建设有关税收基本理论进行研究,其中包括税收基础理论、纳税服务基础理论、纳税遵从理论、业务流程再造理论等。然后对新公共服务理论渊源和背景进行了阐述,通过传统公共行政理论、新公共管理理论与新公共服务理论的理论对比,归纳出新公共服务理论的核心——“服务而非掌舵”。最后分析出纳税服务与新公共服务理论的两点联系。
本文的第三部分首先对贵州纳税服务现状进行调查研究,分析出贵州省纳税服务的现状。为进一步对贵州纳税服务存在的问题进行分析,本文通过调查问卷的方法对贵州国税某地州的1500名纳税人进行了抽样调查。问卷有针对性的设计了六大方面十一个小方面的具体问题,全面体现该地纳税服务建设的基本情况。根据调查报告的反馈结果和贵州国税纳税服务工作体现出实际问题,总结出目前贵州省纳税服务主要存在如下五个方面的问题。从调查结果上看,虽然纳税人对纳税服务有一定满意度,但是对纳税服务的运作机制、沟通渠道、以及纳税服务人员素质等认可度较低。究其根源,对贵州省纳税服务存在问题的原因进行了深层次的分析。
本文的第四部分针对贵州省纳税服务存在问题的深层次原因,提出了基于新公共服务理论的贵州省纳税服务建设的四点对策。分别是：服务而非掌舵,增强纳税服务理念建设；战略地思考,加强纳税服务制度建设；以追求公共利益为目标,再造业务流程,优化组织机构：重视人而非是生产率,开展多元化纳税服务方式。
The tax services refer to various provisions made by the tax organ in accordance with the national tax laws and regulations, which are offered in the process that taxpayers exercise their rights and fulfill the tax liability according to the law for taxpayers. It is the generic term for the services that meet the needs of taxpayers. Tax service is the heated issue in the tax theory circle and tax organs in recent years, which is the new trend for the development of the modern tax collection management of many countries. Due to the fact that China has a lack of the theoretical support in the tax service and unified standards of behavior norms, China's tax services has an obvious gap with that of the Western developed countries both in scope and depth. How to optimize the building of tax services is an issue needs to be studied and explored. The development of new public services has provided new ideas and theoretical support for the new tax services, Based on the theory of new public services, and combined with the case of Guizhou tax, this thesis analyzes and summarizes the current situations of the tax services, and proposes the ideas and suggestions to optimize the building of tax service, such as to enhance the awareness of public services of the tax organ, to speed up business process reengineering.
This thesis is divided into four parts, namely the literature review of the research status of tax services; the basic theoretical research of the building of tax services based on the new public services; the research of Tax Service Status and Problems in Guizhou Province; proposes four strategies for the building of tax services in Guizhou based on the new public service theory,
The first part of the thesis is the literature review of the research status of the tax services both at home and abroad. It can be seen from the foreign studies of the tax services that the foreign tax services have formed a tax service system which takes the public service concept as the theoretical basis, and the protection of taxpayer rights as the concept. While although the domestic authors have conducted the studies of the tax services concerning the contents, theoretical basis, and main methods to a certain degree, these studies are confined to a certain aspect, and never carry out the analysis of the building of tax service system from the overall perspective of the building of the public service-oriented government.
The second part is the study of the basic theories of the tax service construction based on the new public service theory. Firstly, it explores the basic theory of taxation concerning the tax service construction, including the basic theory of taxation, the basic theory of tax services, theory of tax compliance, the theory of business process reengineering and so on. Then it elaborates the origin and background of the theory of new public services, through the comparisons of the traditional theory of public administration, theory of new public management and the theory of new public services, it has summed up the key of the theory of new public services-“services rather than the helm.”Finally it analyzes and summarizes the two links between the tax services and the new public services.
The third part carries out the investigation and study of the status of the tax services in Guizhou, and points out the status of tax services in Guizhou Province. In order to further analyze the existing problem in the tax services in Guizhou, the present study conducts a sample questionnaire for 1,500 taxpayers in a certain place of Guizhou. The questionnaire focuses on the 11 specific problems of minor issues of six major aspects, which fully reflect the basic situation of the building of tax services of the place. According to the feedbacks of the questionnaire and the practical problems in the tax services in Guizhou, it summarizes the following problems in five aspects of the tax services in Guizhou. Based on the results of the survey, although the taxpayers are satisfied with the tax services to a certain degree, the operating mechanism of tax services, communication channels, and the quality of the tax service personnel have not been widely recognized. In order to find the reasons, it carries out the in-depth analysis of the problems existing in the tax services in Guizhou.
The fourth part lays the emphasis on the underlying reasons of the problems existing in the tax services in Guizhou Province, and proposes four strategies for the building of tax services in Guizhou based on the new public service theory, namely, services rather than the helm, strengthening the building of the tax service concept; strategic thinking, enhancing the building of the tax service system; taking the pursuit of public interests as the goal, reengineering business processes, optimizing the organizational structure; focusing on people rather than the productivity, and carrying out a diversified tax service mode.
本文共分为四个部分,分别是纳税服务研究现状的文献综述；基于新公共服务理论的纳税服务建设的基本理论研究；贵州省纳税服务现状及存在问题研究；基于新公共服务理论的贵州省纳税服务建设对策研究。
本文的第一部分对国内外纳税服务的研究现状进行了文献综述。从国外对纳税服务的研究中可以看出,国外的纳税服务已经形成了一套以公共服务理念作为理论依据,以保护纳税人权利作为理念的纳税服务体系。而国内理论界尽管对纳税服务的实质、理论基础、主要方法上都对纳税服务有了一定的研究,但更多地是在某一个方面进行评价,没有从整体上从建设公共服务型政府上分析纳税服务建设的体系建设。
本文的第二部分对基于新公共服务理论的纳税服务建设基本理论进行了研究。首先对涉及纳税服务建设有关税收基本理论进行研究,其中包括税收基础理论、纳税服务基础理论、纳税遵从理论、业务流程再造理论等。然后对新公共服务理论渊源和背景进行了阐述,通过传统公共行政理论、新公共管理理论与新公共服务理论的理论对比,归纳出新公共服务理论的核心——“服务而非掌舵”。最后分析出纳税服务与新公共服务理论的两点联系。
本文的第三部分首先对贵州纳税服务现状进行调查研究,分析出贵州省纳税服务的现状。为进一步对贵州纳税服务存在的问题进行分析,本文通过调查问卷的方法对贵州国税某地州的1500名纳税人进行了抽样调查。问卷有针对性的设计了六大方面十一个小方面的具体问题,全面体现该地纳税服务建设的基本情况。根据调查报告的反馈结果和贵州国税纳税服务工作体现出实际问题,总结出目前贵州省纳税服务主要存在如下五个方面的问题。从调查结果上看,虽然纳税人对纳税服务有一定满意度,但是对纳税服务的运作机制、沟通渠道、以及纳税服务人员素质等认可度较低。究其根源,对贵州省纳税服务存在问题的原因进行了深层次的分析。
本文的第四部分针对贵州省纳税服务存在问题的深层次原因,提出了基于新公共服务理论的贵州省纳税服务建设的四点对策。分别是：服务而非掌舵,增强纳税服务理念建设；战略地思考,加强纳税服务制度建设；以追求公共利益为目标,再造业务流程,优化组织机构：重视人而非是生产率,开展多元化纳税服务方式。
The tax services refer to various provisions made by the tax organ in accordance with the national tax laws and regulations, which are offered in the process that taxpayers exercise their rights and fulfill the tax liability according to the law for taxpayers. It is the generic term for the services that meet the needs of taxpayers. Tax service is the heated issue in the tax theory circle and tax organs in recent years, which is the new trend for the development of the modern tax collection management of many countries. Due to the fact that China has a lack of the theoretical support in the tax service and unified standards of behavior norms, China's tax services has an obvious gap with that of the Western developed countries both in scope and depth. How to optimize the building of tax services is an issue needs to be studied and explored. The development of new public services has provided new ideas and theoretical support for the new tax services, Based on the theory of new public services, and combined with the case of Guizhou tax, this thesis analyzes and summarizes the current situations of the tax services, and proposes the ideas and suggestions to optimize the building of tax service, such as to enhance the awareness of public services of the tax organ, to speed up business process reengineering.
This thesis is divided into four parts, namely the literature review of the research status of tax services; the basic theoretical research of the building of tax services based on the new public services; the research of Tax Service Status and Problems in Guizhou Province; proposes four strategies for the building of tax services in Guizhou based on the new public service theory,
The first part of the thesis is the literature review of the research status of the tax services both at home and abroad. It can be seen from the foreign studies of the tax services that the foreign tax services have formed a tax service system which takes the public service concept as the theoretical basis, and the protection of taxpayer rights as the concept. While although the domestic authors have conducted the studies of the tax services concerning the contents, theoretical basis, and main methods to a certain degree, these studies are confined to a certain aspect, and never carry out the analysis of the building of tax service system from the overall perspective of the building of the public service-oriented government.
The second part is the study of the basic theories of the tax service construction based on the new public service theory. Firstly, it explores the basic theory of taxation concerning the tax service construction, including the basic theory of taxation, the basic theory of tax services, theory of tax compliance, the theory of business process reengineering and so on. Then it elaborates the origin and background of the theory of new public services, through the comparisons of the traditional theory of public administration, theory of new public management and the theory of new public services, it has summed up the key of the theory of new public services-“services rather than the helm.”Finally it analyzes and summarizes the two links between the tax services and the new public services.
The third part carries out the investigation and study of the status of the tax services in Guizhou, and points out the status of tax services in Guizhou Province. In order to further analyze the existing problem in the tax services in Guizhou, the present study conducts a sample questionnaire for 1,500 taxpayers in a certain place of Guizhou. The questionnaire focuses on the 11 specific problems of minor issues of six major aspects, which fully reflect the basic situation of the building of tax services of the place. According to the feedbacks of the questionnaire and the practical problems in the tax services in Guizhou, it summarizes the following problems in five aspects of the tax services in Guizhou. Based on the results of the survey, although the taxpayers are satisfied with the tax services to a certain degree, the operating mechanism of tax services, communication channels, and the quality of the tax service personnel have not been widely recognized. In order to find the reasons, it carries out the in-depth analysis of the problems existing in the tax services in Guizhou.
The fourth part lays the emphasis on the underlying reasons of the problems existing in the tax services in Guizhou Province, and proposes four strategies for the building of tax services in Guizhou based on the new public service theory, namely, services rather than the helm, strengthening the building of the tax service concept; strategic thinking, enhancing the building of the tax service system; taking the pursuit of public interests as the goal, reengineering business processes, optimizing the organizational structure; focusing on people rather than the productivity, and carrying out a diversified tax service mode.
引文
①李长江,《优化税收服务与建设税收文明》,税务研究,2003.11：28页-30页
②谢少华,《从新公共管理的兴起看西方税收管理理念的转变_兼议我国纳税服务体系的构建》,涉外税务,2003.4：16-19页
①孙利军,《关十纳税服务理论和实践诸问题的探讨》,税务研究,2003.10：57页-59页
②温利锐,《优化纳税服务降低纳税成本》,合作与经济2006.4：49-50页
①安福仁,《税收管理理论与战略管理》,东北财经大学出版社,2006年
②吴旭东,《税收管理(第三版)》,中国人民大学出版社,2008年
①周广仁,《中国税收征管能力问题研究》,中国税务出版社,2006年
①梁芬,《纳税遵从的国际借鉴及其在我国的适用探讨》,中国市场,2006.7：39页-41页
①(美)罗伯特.B.丹哈特夫妇,《新公共服务：服务而非掌舵》,中国行政管理2002.10：38页-40页
①贵州国税2006年纳税服务调查报告,内部资料,2007.1
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1.中国学术期刊网http://www. cnki. net
2.国家税务总局网www. chinatax. gov. cn
3.维普资讯网http://www. cqvip. com/
②谢少华,《从新公共管理的兴起看西方税收管理理念的转变_兼议我国纳税服务体系的构建》,涉外税务,2003.4：16-19页
①孙利军,《关十纳税服务理论和实践诸问题的探讨》,税务研究,2003.10：57页-59页
②温利锐,《优化纳税服务降低纳税成本》,合作与经济2006.4：49-50页
①安福仁,《税收管理理论与战略管理》,东北财经大学出版社,2006年
②吴旭东,《税收管理(第三版)》,中国人民大学出版社,2008年
①周广仁,《中国税收征管能力问题研究》,中国税务出版社,2006年
①梁芬,《纳税遵从的国际借鉴及其在我国的适用探讨》,中国市场,2006.7：39页-41页
①(美)罗伯特.B.丹哈特夫妇,《新公共服务：服务而非掌舵》,中国行政管理2002.10：38页-40页
①贵州国税2006年纳税服务调查报告,内部资料,2007.1
1.安福仁,《税收管理理论与战略管理》,辽宁：东北财经大学出版社,2006年,332页
2.许善达,《国家税收(第三版)》,北京：中国税务出版社,2002,488页
3.吴旭东,《税收管理(第三版)》,北京：中国人民大学出版社,2008年,336页
4.李军鹏,《公共服务学政府公共服务的理论与实践》,北京：国家行政学院出版社,2007,331页
5.周广仁,《中国税收征管能力问题研究》,北京：中国税务出版社,2006年,237页
6.欧文·E·休斯(美),《公共管理导论(第三版)》,北京：中国人民大学出版社,2001,370页
1.尹永和,《应当改进纳税鉴定制度》,中国财政,1982.6：22页-23页
2.王飞;罗一帆;《纳税服务的未来发展趋势》湖南税务高等专科学校学报2009.1：7页-19页
3.王平,《中外专家座谈纳税服务—大连国际纳税服务研讨会观点论述》,中国税务,2006.11：20页-22页
4.王枫云,《从新公共管理到新公共服务——西方公共行政理论的最新发展》,行政论坛,2006.1：16页-19页
5.王晓、钟雪,《我国纳税遵从现状和成因分析》,中国市场,2006.4：9页
6.刘仕雄：韦景东：《纳税服务与税收强制之间的平衡策略_OECD成员国的经验借鉴》 市场论坛2009.3：43页-45页
7.刘妲,《纳税服务创新的国际借鉴与思考》,大陆桥视野,2008.6：70页-71页
8.刘熙瑞、段龙飞,《服务型政府：本质及其理论基础》,国家行政学院学报,2004.5：52页
9.孙利军,《关于纳税服务理论和实践诸问题的探讨》,税务研究,2003.10：57页-59页
10.孙洪,《新时期纳税服务形势的五大转变》,中国税务,2008.1：59页-60页
11.张富强;卢沛华;《纳税人权利的概念及现状》 学术研究,2009.3：70页-76页
12.李长江,《优化税收服务与建设税收文明》,税务研究,2003.11：28页-30页
13.李亚鹏：《培养纳税人权利意识》 合作经济与科技2008.2：114页-115页
14.杨政昌,《新公共服务理论及其在当代中国的适用性分析》,前沿,2008.5：104页-106页
15.苏月中、郭驰,《纳税遵从行为的实证研究》,税务研究,2007.6：50页-51页
16.国家税务总局征管司纳税服务处,《纳税服务_12366_全国12366纳税服务热线运行情况分析》,中国税务,2005.4：4页-6页
17.郑明峰,《借鉴美国经验提高纳税服务绩效评估质量》,涉外税务,2007.09：51页-54页
18.金竹青,《公共服务流程再造：中国政府流程再造的新趋势》,国家行政学院学报,2008.5：28页-31页
19.姜晖《CCRA纳税服务的工作和启示》《涉外税务》2005.9：42页-45页
20.赵晖、刘进源,《试论政府流程再造》,理论研究,2007.2:61页-63页：
21.梁芬,《纳税遵从的国际借鉴及其在我国的适用探讨》,中国市场,2006.7：39页-41页
22.深圳国税,《以纳税人为本全面提升纳税服务_记深圳市地方税务局纳税服务局》,开放导报,2008.3：2页
23.曾飞,《国外纳税服务的经验及借鉴》,税务研究,2003.12：364页-369页
24.温利锐,《优化纳税服务降低纳税成本》,合作与经济2006.4：49页-50页
25.谢少华,《从新公共管理的兴起看西方税收管理理念的转变-兼议我国纳税服务体系的构建》,涉外税务,2003.4：16页-19页
26.谢旭人《加强和优化纳税服务构建和谐税收征纳关系》中国税务2007.7：14页-17页
27.韩晓琴,《论当前优化纳税服务的重点及需要处理的关系》,扬州大学税务学院学报,2006.12：92页
28.薛钢,《浅论纳税服务理念在税收征管中的体现》税务研究,2009.4：75页-77页
29.戴树伟,《中国纳税服务基本理念缺失的原因分析》,经济与管理,2005.5：38页-40页
30.(美)罗伯特·B·丹哈特珍妮特·V·丹哈特,《新公共服务：服务而非掌舵》,中国行政管理2002.10：38页-44页
1.《国家税务总局关于印发《纳税服务工作规范(试行)》的通知》,国家税务总局,2005
2.《中华人民共和国税收征收管理法》,全国人大常委会,2001
3.《TAXPAYER BILL OF RIGHTS Ⅱ》,美国公法104-168,1996
1.中国学术期刊网http://www. cnki. net
2.国家税务总局网www. chinatax. gov. cn
3.维普资讯网http://www. cqvip. com/