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1、 江西国税论文：构建江西国税纳税服务体系的实践与思考【中文摘要】近年来,纳税服务已经成为世界各国政府现代税收征管的发展趋势。在我国,1996 年开始的新一轮税收征管改革将税收征管模式定义为：“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收、重点稽查、强化管理”以来,各级税务部门在加强税收征管、加大稽查力度的同时,在为纳税人提供服务方面也进行了大量有益的尝试,并取得了一定的成效,使之成为税务机关的法定义务和责任。2002 年国家税务总局在征收管理司成立纳税服务处,从而奠定了纳税服务在整个税收体系中的基础性地位。但由于我国长期以来形成的“重管理、轻服务”和“监督打击”型的工作思路根深蒂固
2、,纳税服务没有得到广泛重视和深入研究,相关理论研究不成体系而且成果不多。因此在新形势下,研究纳税服务问题是对我国纳税服务理论体系的一种有益完善和补充。本文紧紧围绕构建和谐江西国税的主题,借鉴国内纳税服务的成功经验,从江西省国税系统的实际出发,找出目前纳税服务工作中的不足,进一步优化纳税服务,建立组织机构健全、岗位职责清晰、服务措施规范、监督管理有力、考核机制严密、质量测评科学以及具有技术支撑和智力支持的现代纳税服务体系,营造法治、公平、文明、高效的税收环境,促进税收征管质量和效率的提高,规范税务机关和税务人员的纳税服务行为,力求达到规范执法、降低成本,提高征收率、让社会满意的目标,打造“政府放
3、心,纳税人满意”的江西国税特色纳税服务体系。论文的 研究结果不仅对江西国税纳税服务体系的规范和发展具有重要的实践价值,而且对其它省、市(自治区)、甚至全国如何构建现代税务管理的纳税服务体系也具有一定的参考价值。【英文摘要】Tax Service in recent years has become the world development trend of modern tax administration. In China, began in 1996 will be a new round of tax collection and tax administration reform
4、model is defined as:”to report and pay taxes and optimization services, based on a computer network based, centralized collection, focusing on auditing, strengthening management,” issued in 2001 the new “Republic of China on Tax Collection and Administration Law” and “Rules” of the tax service gives
5、 new meaning, further defined as tax collection and tax services to an administrative act, making the tax authorities of the legal obligations and responsibilities. In 2002, State Administration of Taxation Tax Collection and Management Services Division was established, which laid a tax service in
6、the entire tax system, the basic position. However, due to our long-standing “weight management, light services” and “supervision of combat” type of work thinking deep, the tax service has not been extensive attention and in-depth research, relevant theoretical research results of fragmentation and
7、small. Therefore, in the new situation, the issue of tax services, tax services, our theory is a useful system of improvement and supplement. This paper closely around the theme of building a harmonious Jiangxi tax, learn successful experience of the domestic tax services, tax system from the realit
8、y of Jiangxi Province, to find out the current deficiencies in the tax services, tax services to further optimize and establish a sound organizational structure, job responsibilities clear measures to regulate the service, supervision and management of strong, strict evaluation mechanism, the qualit
9、y of evaluation science and intellectual support with technical support and service the modern tax system, tax authorities and tax officials regulate the behavior of tax services, and create the rule of law, fair and civilized, and efficient tax environment, and promote quality and efficiency of tax
10、 collection and improve, and strive to achieve the norms of law enforcement, reduce costs and improve collection rates, satisfaction with the communitys goals, to create “The government assured the taxpayers satisfied” with the tax characteristics of Jiangxi tax service system. Papers findings not o
11、nly Jiangxi tax norms and Tax Service in the development of important practical value, but also for other provinces and cities (autonomous regions), and even how to build a modern tax administration, the countrys tax service system also has somereferencevalue.【关键词】江西国税 纳税服务 研究【英文关键词】Jiangxi tax tax
12、services study【目录】构建江西国税纳税服务体系的实践与思考 摘要 3-4 ABSTRACT 4-5 第 1 章 绪论 9-13 1.1 研究目的 9-10 1.2 研究意义 10-11 1.3 国内外研究现状 11-13 1.3.1 国外研究现状分析 11 1.3.2 国内研究现状分析 11-13 第 2 章 纳税服务的理论 13-32 2.1 纳税服务的基本含义 13-28 2.1.1 纳税服务的定位 13-14 2.1.2 纳税服务的功能 14-15 2.1.3 纳税服务和纳税服务体系的内涵 15 2.1.4 纳税服务主要内容 15-28 2.2 加强和优化纳税服务的必要性
13、28-30 2.2.1 纳税服务的本质要求 28 2.2.2 纳税服务的现实需要 28-29 2.2.3 纳税服务的客观需要 29 2.2.4 纳税服务的潮流所向 29-30 2.2.5 纳税服务的重要途径 30 2.2.6 纳税服务的具体体现 30 2.3 纳税服务的远景目标 30-32 第 3 章 江西国税优化纳税服务的具体实践 32-41 3.1 纳税服务的实践与成效 32-37 3.1.1 纳税服务理念 32-33 3.1.2 纳税服务内容不断丰富 33-35 3.1.3 纳税服务平台不断规范 35-36 3.1.4 纳税服务机制不断完善 36 3.1.5 纳税服务水平 36-37 3.2 纳税服务存在的主要缺陷 37-39 3.2.1 纳税服务层次 37-38 3.2.2 纳税服务信息化应用程度 38 3.2.3 纳税服务考评机制 38-39 3.2.4 纳税服务效率 39 3.2.5 纳税中介服务 39 3.3 产生纳税服务问题的原因 39-41 3.3.1 经济发展水平因素 39-40 3.3.2 观念因素 40-41 第 4 章 西安国税纳税服务的经验及启示 41-47 4.1 西安国税纳税服务的经验 41-45 4.1.1 纳税服务新定位 41 4.1.2 纳税服务多元化 41-43 4.1.
