关于纳税服务的实践和思考___以石家庄市新华区地税局为例.pdfVIP

摘 要 摘 要 纳税服务，其服务方法的科学化、服务流程的规范化、服务手段的多样化、服务形 式的实用化，对于维护纳税人的合法权益，提高纳税人纳税意识，提升税务机关整体工 作水平，创造整个社会和谐、公平、诚信、自觉的税收大环境，具有重大而深远的影响。 本文结合笔者在国家级青年文明单位——石家庄市新华区地税局办税服务厅的一 线工作实践，立足新公共服务、战略管理、流程再造等管理学理论，兼顾税收任务、税 收成本等现实因素，从全局和局部两个方向对当前纳税服务中存在的问题开展实例分 析。探讨纳税服务中心、12366 热线、网上纳税平台、主动服务、多元评价、税收志愿 者等纳税服务工作实践的优缺点，进而得出当前纳税服务工作中存在征纳氛围和谐度不 高、纳税流程再造缺乏更高层次战略规划、纳税公开实效性及延续性待提高、纳税公平 落实程度与纳税人要求有差距等四个方面的局限。 综合前两部分的实践经验及研究分析结果，本文有针对性地提出定位于新公共服务 理论开展双向宣传、以及结合战略管理理论规范税收流程再造、实施纳税公开、实现纳 税公平等四个方面的十五项创新手段，旨在构建和谐自觉的纳税环境，再造公平省费的 办税流程。 关键词 纳税服务 税收环境 办税流程 I Abstract Abstract Taxpaying Service, with its scientific means, standardized service procedures, diverse methods, and practical forms, has a huge and far-reaching impact on protecting taxpayers’ legal rights and interests, improving their tax awareness and promoting the general performance of the tax authorities. It also helps build a harmonious, fair, honest and conscious tax environment. This thesis is based on the writer’s front-line working experience in Xinhua Local Tax Bureau which is listed as national youth role model. It mainly analyzes the current problems in taxpaying service from both a general perspective and the specific cases, and is grounded in management theories including public service, strategic management and process reengineering, with proper consideration of some practical factors such as tax revenue and taxation cost. With innovative taxpaying service as the focus, the chapters discuss about the advantages and disadvantages of the taxation service practice such as taxation service center, 12366 hotline, the internet taxpayi