發(fā)布時(shí)間：2018-03-23 20:10

  本文選題：納稅服務(wù)　切入點(diǎn)：納稅服務(wù)體系　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：“納稅服務(wù)”這一概念自上世紀(jì)50年代美國(guó)提出以來在國(guó)際社會(huì)逐漸得到認(rèn)可并積極推行。當(dāng)前,西方發(fā)達(dá)國(guó)家都有著自己較為完善的納稅服務(wù)體系,既提高了全民主動(dòng)的納稅意識(shí),又促進(jìn)了稅收收入的穩(wěn)定持續(xù)增長(zhǎng)。 相對(duì)來講，我國(guó)的納稅服務(wù)起步較晚，1990年的全國(guó)稅收征管工作會(huì)議上這一概念才被正式提出，在那之后才慢慢引起全社會(huì)的關(guān)注和重視。隨著我國(guó)社會(huì)主義法制建設(shè)的推進(jìn)以及政府職能的轉(zhuǎn)變,納稅服務(wù)已然成為稅務(wù)機(jī)關(guān)的一項(xiàng)重要工作，也是近幾年來稅收理論界和稅收實(shí)務(wù)中研究的熱點(diǎn)問題,是各國(guó)現(xiàn)代稅收征收管理發(fā)展的新趨勢(shì)。從我國(guó)的納稅服務(wù)現(xiàn)狀來看,各級(jí)的稅務(wù)機(jī)關(guān)已經(jīng)對(duì)納稅服務(wù)進(jìn)行了積極的探索和實(shí)踐，成績(jī)也較為突出。隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展，，政府職能的轉(zhuǎn)變，納稅服務(wù)在服務(wù)思路、服務(wù)內(nèi)容及服務(wù)水平上都要跟上時(shí)代的步伐，我國(guó)亟需完善和構(gòu)建符合我國(guó)國(guó)情的納稅服務(wù)體系。 本文在簡(jiǎn)要回顧我國(guó)納稅服務(wù)體系建設(shè)歷程的基礎(chǔ)上，運(yùn)用新公共產(chǎn)品理論和稅法遵從理論深入分析了我國(guó)納稅服務(wù)現(xiàn)狀、存在的問題及成因，總結(jié)美、英、德等西方發(fā)達(dá)國(guó)家納稅服務(wù)體系建設(shè)的經(jīng)驗(yàn)，闡明我國(guó)納稅服務(wù)體系建設(shè)的目標(biāo)和原則，進(jìn)而提出完善我國(guó)納稅服務(wù)體系的對(duì)策建議。
[Abstract]:The concept of "service tax" since the last century, the United States in 50s in the international community gradually recognized and actively promoted. At present, the western developed countries have their own relatively perfect tax service system, not only improves the active tax awareness, and promote the steady growth of tax revenue.
Relatively speaking, China's tax service started late in 1990, the national tax administration work conference this concept was formally presented after that gradually aroused the concern of the whole society and attention. Along with our country socialist legal system construction and promote the transformation of government functions, the tax service has become an important work of the tax authorities that is a hot issue in recent years, tax theory and tax practice research, is the new trend of development of the modern tax collection management. From the current situation of our tax services, tax authorities at all levels have been of taxservices active exploration and practice, results are also more prominent. With the continuous development of the social economy, the transformation of government functions, the tax service in the service concept, service content and service level should keep pace with the times, our country needs to improve and build our The tax service system of the national conditions.
Based on a brief review of the history of tax service system construction in our country, using the new theory of public goods and tax compliance theory to the analysis of the tax service status in our country, the existing problems and causes, to summarize, English, Germany and other western developed countries the tax service system construction experience, clarify the objectives and principles of tax service system in our country, and put forward some suggestions to improve the tax service system in China.

【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉普照;;淺論我國(guó)納稅服務(wù)的現(xiàn)狀與優(yōu)化[J];東岳論叢;2009年11期

本文編號(hào)：1654996