导　　师： 侯力

学科专业： 1252

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 税务部门作为政府职能部门，是公共服务的提供者，同样要建设服务型的税务部门；此外，税收法律《中华人民共和国税收征管法》明确了提供纳税服务是税务部门的法定职责。近年来，纳税服务成为税务部门的热点问题，我国财税理论界和实务界对纳税服务进行了一些颇有意义的研究。进行纳税服务的研究，对丰富税收理论，构建现代税收征管体系有着重要的理论和现实意义。本论文选取清远市地税局作为个案研究对象，以纳税服务为研究视角，采用理论分析和实证研究相结合的方法，通过问卷调查，实地调研和对统计数据的收集，在文献综述的基础上对纳税服务进行深入分析、研究。 本文介绍了纳税服务的概念、特点，理论基础，国外纳税经验借鉴，在总结分析清远市地税局纳税服务现状与存在问题的基础上，进而提出具体优化清远市地税局纳税服务的具体对策——从服务意识、纳税人权益保护、社会化的纳税服务、纳税人需求导向、信息化建设、绩效考评等方面着手，进而提升清远市地税局纳税服务水平。 Tax authorities, as one of the government departments, provide public services, so it is also necessary for them to convert to service-based tax authorities. In addition,'Rules for the Implementation of the Law of the People's Republic of China on Tax Administration' expressly stipulates that the provision of tax services is statutory duty of tax authorities. In recent years, tax services have become the focus of the tax authorities, and the academic and practical circles have made some significant study in this area. The study of the tax services is of significance to enrich tax theory and to build a modern tax collection system in theory and practice. This dissertation, on the basis of the literature review on tax services, using Qingyuan MunicipalLocal Taxation Bureau as a case study, combines theoretical analysis, empirical research, questionnaires, field research with the collection of statistical data to conduct an in-depth analysisand research. This paper introduces the concept, the features and the theoretical basis of tax services aswell as some foreign experiences. The author bases his analysis on the current situation, and then sums up the problem and its causes, finally proposes some feasible countermeasures suchas enhancing service awareness, the protection of taxpayers' interest, the outsourcing of tax services, taxpayer-demand orientation, information construction and performance evaluation tooptimize the tax services provided by Qingyuan Municipal Local Taxation Bureau.

关 键 词： 清远市 地税局 纳税服务 对策

分 类 号： [F812.42]

领　　域： [经济管理]