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Research On Tax Service Construction Of L District State Taxation Bureau Of Shenzhen

Posted on:2019-06-01Degree:MasterType:Thesis
Country:ChinaCandidate:M LiuFull Text:PDF
GTID:2439330590978920Subject:Public Administration
Abstract/Summary:PDF Full Text Request
At present,our country social economy high speed development,tax has the organization financial revenue,resources allocation,adjusting the aggregate demand,adjust economic structure,regulating the income distribution,protection of rights and interests of country,supervision and the important role of economic activities,and determine the compliance of taxpayers tax service and satisfaction,is one of the key factors influencing the tax revenue,to keep pace with The Times development.Therefore,in the new situation of building service-oriented government,replacing business tax with VAT and reforming business system,how to optimize tax service has become an urgent problem to be solved by tax authorities.Starting from the perspective of service-oriented government construction,this paper takes the national tax bureau of L district,Shenzhen as the research object,and conducts an in-depth analysis on the current actual situation,existing problems and reasons of tax service in China by adopting the methods of questionnaire survey and interview.At the same time,based on the practice,this paper discusses the application of new public management theory and tax compliance theory in tax service,learns from advanced experience of western developed countries,and tries to put forward targeted Suggestions and solutions to improve tax service.From the point of content structure system,this paper mainly consists of the contents of the following five parts: the first part of the introduction,this paper introduces the current domestic and foreign experts and scholars in the field of analysis of this topic research,at the same time,will be created in this paper,the actual value,the theory of research contents,methods and uniqueness are introduced one by one also;In the second part,the core concept of tax service is clarified,and related theories of tax service based on the construction of service-oriented government are introduced in detail,mainly involving the new public management theory and tax compliance theory,so as to further explore its positive influence on the construction of tax service.The third part,the choice of Shenzhen L district state taxbureau as the research object,by questionnaire and in-depth interviews,in view of its tax services the current actual situation,and the reasons for the problems exposed by the in-depth analysis and research,summed up the Shenzhen L district state tax bureau tax service standard specification,shall be the service level,online application software run unstable,system maintenance,not in time to a higher level of social four aspects,such as a prominent problem;The fourth part,through learning the advanced experience of western developed countries for reference,and associated with the actual situation of our country,put forward from system level,improve the system of tax service,collection and management mode,from the personnel level improve staff service consciousness and service skills,from the technical level,increase the degree of informationization,improve tax service socialization from the Angle of social collaboration level optimization countermeasures and Suggestions of the construction of the tax service;The fifth part is the conclusion.It reviews the main content and research achievements of this paper,points out the deficiencies of this paper and expounds the prospect of tax service research.
Keywords/Search Tags:The Tax Service, Service-oriented Government Philosophy, New Public Administration Theory
PDF Full Text Request
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