新时期江西基层国税系统优化纳税服务的对策研究
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摘要
优化纳税服务是现代税收管理的大潮流、大趋势,是建设服务型政府的必然要求。从建设服务型政府的内容上看,要求创新政府管理方式,寓管理于服务之中,更好地为基层、企业和社会公众服务。在西方发达国家,税收通常被认为是公民向政府购买公务服务的支出。可见,税务机关作为政府的重要职能部门,必然承担着提供公共服务的职能。近年来,各类市场主体对税收服务的需求不断提升,呈现出多元化、高质量的特点。因此,必须从建设服务型政府的高度来审视纳税服务工作,对自身角色与职能进行重新认识并加以调整,顺应公共行政的发展趋势和时代需求,切实优化纳税服务。同时,纳税服务是实践“聚财为国,执法为民”的税务工作宗旨的集中体现,是构建社会主义和谐社会的重要途径,是构建现代税收征管新格局的首要任务。
本文运用公共管理学的相关理论基础,通过实地调查和案例分析等方法,对江西基层国税系统纳税服务工作现状进行了分析,概括总结了存在的问题,提出了优化纳税服务的对策。文章在结构上共分为7章,第一章是导论,第二章是纳税服务理论概述；第三章是江西省国税系统纳税服务评析；第四章是国外纳税服务的经验；第五章是江西省国税系统优化纳税服务的对策,是本文的核心部分；第六章是案例分析——以上栗县国税局优化纳税服务的实践和探索为例。第七章是结论和展望。
本文的研究重点是新时期江西基层国税系统如何优化纳税服务。新时期优化纳税服务已作为税务机关的一种行政行为,是建设服务型政府的需要,是税务部门适应社会发展的必然要求。公共财政理论、税收遵从理论、新公共管理等基本理论为优化纳税服务研究提供了理论基础,国外纳税服务经验为基层国税系统优化纳税提供了借鉴。江西省国税系统在优化纳税服务过程中取得了一些成绩,但也存在着一些问题,笔者在基层国税系统开展问卷调查并对回收问卷进行了统计分析,同时结合工作实践,总结了目前江西国税系统纳税服务存在的问题,对问题产生的原因进行了分析,并从九个方面提出了基层国税系统优化纳税服务的对策措施：一是要确立以纳税人为中心的服务理念。二是推行税收质量管理体系规范纳税服务流程。三是加强税法宣传和辅导。从丰富税收宣传内容、开展分类宣传和纳税辅导培训上提出了可操作性的对策；四是维护纳税人的合法权益。五健全纳税服务质量评价体系。六是加强税收征管信息化建设。七是深入开展税收志愿服务。八是整合各种服务资源。九是减轻基层负担。最后,本文以上栗县国税局优化纳税服务的实践和探索作为案例分析,印证了基层国税系统优化纳税服务对策的可行性,并根据上栗县国税局实践过程总结出的经验,提出了基层国税系统优化纳税服务的完善建议。
Optimizing Tax Service is the trend of modern tax administration, which is one necessary requirement to build a service-oriented government. In view of the content of building a service-oriented government, it is necessary to innovate government management, apply management to services and better serve the grass-roots level, enterprises and public services. In Western countries, tax is generally considered a means for citizens to buy expenditure of public services from the government As can be seen, the tax authorities as an important department of the government must undertake the task to provide public services. In recent years, various types of market players are having rising demands for tax services, which shows diverse and high-quality features. Therefore, we must examine tax services from the height of building a service-oriented government, re-adjust the role and function of our own and adapt to the trend of public administration and the needs of the situation to effectively optimize tax service. Meanwhile, tax service enbodies the definition of tax work---"accumulating wealth for the country, enforcing the law for the people", and it is an important way to build the socialist harmonious society and the primary task to build a modern tax administration.
In this paper, relevant public management theories, field investigation and case analysis methods are used to analyze the current situation in Jiangxi's primary tax services system, and it sums up some exsisting problems of tax services and proposes concerning countermeasures. This articles is divided into seven chapters: the first chapter is an introduction; the second theoretical chapter is an overview of the tax service; the third chapter is the tax service assessment system in Jiangxi Province; the fourth chapter is the foreign tax service;the fifth chapter is the countermeasures of Jiangxi tax system to optimize Tax Service,which is the core of this article; Chapter VI is case study-Tax Service practice and exploration examples of the IRS to Shangli County;Chapter VII is the conclusion and outlook.
This study focuses on strategy study on optimizing tax services of Jiangxi primary IRS in the new period. In this new period tax service has been optimized as an administrative act of tax authorities, and it is the need for building a service-oriented government and the inevitable requirement for the tax departments to adapt to the development of society. Theory of public finance, tax compliance theory, theory of new public management and such basic ones provide a theoretical basis for the research of optimizing tax services,and the experience of foreign tax services for the grassroots taxpayers provides a reference for primary IRS. IRS system of Jiangxi Province has made some achievements in the optimization process, but there are some problems.The author conducts a questionnaire survey among the grassroots tax system and a statistical analysis of questionnaires combined with practical work, and summarizes the current problems in Jiangxi tax service system,and the causes of the problems are analyzed. And from nine aspects the author proposes countermeasures to tax services optimization in primary tax service system:. The first is to establish a taxpayer-centric service philosophy. The second is to carry out the management system of quality standard tax service processes. The third is to strengthen tax advocacy and counseling, proposing operational tax counseling responses from enriching information broadcasting as well as carrying out classified information broadcasting and tax knowledge training;. The fourth is to safeguard the legitimate rights and interests of taxpayers. The fifth is to improve the tax service quality evaluation system.The sixth is to strengthen tax collection and information technology.The seventh is to deepen tax voluntary services.The eighth is to integrate various service resources.The nineth is to reduce the burden of grass-roots level. Finally, Taking the practice and exploration in tax services carried out by the IRS of Shangli County as studied cases, this article confirms the basic tax system and the feasibility of optimizing tax service measures, and according to the experience summed up by the IRS of Shangli County this article proposes suggestions for the optimization of tax servicesin primary tax service system
本文运用公共管理学的相关理论基础,通过实地调查和案例分析等方法,对江西基层国税系统纳税服务工作现状进行了分析,概括总结了存在的问题,提出了优化纳税服务的对策。文章在结构上共分为7章,第一章是导论,第二章是纳税服务理论概述；第三章是江西省国税系统纳税服务评析；第四章是国外纳税服务的经验；第五章是江西省国税系统优化纳税服务的对策,是本文的核心部分；第六章是案例分析——以上栗县国税局优化纳税服务的实践和探索为例。第七章是结论和展望。
本文的研究重点是新时期江西基层国税系统如何优化纳税服务。新时期优化纳税服务已作为税务机关的一种行政行为,是建设服务型政府的需要,是税务部门适应社会发展的必然要求。公共财政理论、税收遵从理论、新公共管理等基本理论为优化纳税服务研究提供了理论基础,国外纳税服务经验为基层国税系统优化纳税提供了借鉴。江西省国税系统在优化纳税服务过程中取得了一些成绩,但也存在着一些问题,笔者在基层国税系统开展问卷调查并对回收问卷进行了统计分析,同时结合工作实践,总结了目前江西国税系统纳税服务存在的问题,对问题产生的原因进行了分析,并从九个方面提出了基层国税系统优化纳税服务的对策措施：一是要确立以纳税人为中心的服务理念。二是推行税收质量管理体系规范纳税服务流程。三是加强税法宣传和辅导。从丰富税收宣传内容、开展分类宣传和纳税辅导培训上提出了可操作性的对策；四是维护纳税人的合法权益。五健全纳税服务质量评价体系。六是加强税收征管信息化建设。七是深入开展税收志愿服务。八是整合各种服务资源。九是减轻基层负担。最后,本文以上栗县国税局优化纳税服务的实践和探索作为案例分析,印证了基层国税系统优化纳税服务对策的可行性,并根据上栗县国税局实践过程总结出的经验,提出了基层国税系统优化纳税服务的完善建议。
Optimizing Tax Service is the trend of modern tax administration, which is one necessary requirement to build a service-oriented government. In view of the content of building a service-oriented government, it is necessary to innovate government management, apply management to services and better serve the grass-roots level, enterprises and public services. In Western countries, tax is generally considered a means for citizens to buy expenditure of public services from the government As can be seen, the tax authorities as an important department of the government must undertake the task to provide public services. In recent years, various types of market players are having rising demands for tax services, which shows diverse and high-quality features. Therefore, we must examine tax services from the height of building a service-oriented government, re-adjust the role and function of our own and adapt to the trend of public administration and the needs of the situation to effectively optimize tax service. Meanwhile, tax service enbodies the definition of tax work---"accumulating wealth for the country, enforcing the law for the people", and it is an important way to build the socialist harmonious society and the primary task to build a modern tax administration.
In this paper, relevant public management theories, field investigation and case analysis methods are used to analyze the current situation in Jiangxi's primary tax services system, and it sums up some exsisting problems of tax services and proposes concerning countermeasures. This articles is divided into seven chapters: the first chapter is an introduction; the second theoretical chapter is an overview of the tax service; the third chapter is the tax service assessment system in Jiangxi Province; the fourth chapter is the foreign tax service;the fifth chapter is the countermeasures of Jiangxi tax system to optimize Tax Service,which is the core of this article; Chapter VI is case study-Tax Service practice and exploration examples of the IRS to Shangli County;Chapter VII is the conclusion and outlook.
This study focuses on strategy study on optimizing tax services of Jiangxi primary IRS in the new period. In this new period tax service has been optimized as an administrative act of tax authorities, and it is the need for building a service-oriented government and the inevitable requirement for the tax departments to adapt to the development of society. Theory of public finance, tax compliance theory, theory of new public management and such basic ones provide a theoretical basis for the research of optimizing tax services,and the experience of foreign tax services for the grassroots taxpayers provides a reference for primary IRS. IRS system of Jiangxi Province has made some achievements in the optimization process, but there are some problems.The author conducts a questionnaire survey among the grassroots tax system and a statistical analysis of questionnaires combined with practical work, and summarizes the current problems in Jiangxi tax service system,and the causes of the problems are analyzed. And from nine aspects the author proposes countermeasures to tax services optimization in primary tax service system:. The first is to establish a taxpayer-centric service philosophy. The second is to carry out the management system of quality standard tax service processes. The third is to strengthen tax advocacy and counseling, proposing operational tax counseling responses from enriching information broadcasting as well as carrying out classified information broadcasting and tax knowledge training;. The fourth is to safeguard the legitimate rights and interests of taxpayers. The fifth is to improve the tax service quality evaluation system.The sixth is to strengthen tax collection and information technology.The seventh is to deepen tax voluntary services.The eighth is to integrate various service resources.The nineth is to reduce the burden of grass-roots level. Finally, Taking the practice and exploration in tax services carried out by the IRS of Shangli County as studied cases, this article confirms the basic tax system and the feasibility of optimizing tax service measures, and according to the experience summed up by the IRS of Shangli County this article proposes suggestions for the optimization of tax servicesin primary tax service system
引文
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①数据资料来源于江西省国家税务局《情况通报》(内部资料),2009第16期,总第406期.
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①数据资料来源于《江西省国家税务局关于2010年全省纳税人满意度调查结果通报》(赣国税函(2010)296号)
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①数据资料来源于江西省国家税务局《情况通报》(内部资料),2009第16期,总第406期.
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①数据资料来源于《江西省国家税务局关于2010年全省纳税人满意度调查结果通报》(赣国税函(2010)296号)
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