基于纳税人需求导向的纳税服务分析—以国家税务总局海口综合保税区税务局为例.docxVIP

基于纳税人需求导向的纳税服务分析—以国家税务总局海口综合保税区税务局为例 摘要：税收是国家财政收入的主要来源。如何提高税收效率和降低税收成本是科学家对税收问题的研究重点。随着新的公共管理理论的传播，外国税收服务的概念在中国被引入。国家税务总局还通过了许多有关税收部门税收服务的法律法规。但是，只有很少的科学家对税收服务工作的效果进行了系统的研究，特别是对税收服务前端的基础部门的发展。本文根据纳税人的需求和税收服务问题，将海口市保税区税收局作为研究对象。利用文献检索法，案例分析法和统计分析法，对海口综合保税区税务局的税收服务优化策略进行了研究。 关键词： 基层税务部门，纳税服务，纳税人需求  Analysis of Tax Service Based on Taxpayer Demand Orientation —Taking the State Administration of Taxation Haikou Comprehensive Free Trade Zone Tax Bureau as an example Abstract：Taxation is main source of national tax revenue.How tax efficiency can be improved and tax costs reduced is the focus of research by scientists on tax issues.In connection with the spread of new theories about public administration,the concept of foreign tax service was introduced in China.The state tax administration has also passed many relevant laws and regulations regulating the tax service of tax departments.However,only a few scientists have carried out systematic studies on the effects of tax service work,especially on the development of basic departments at the front of the tax service.In this article,the Haikou Comprehensive Bonded Area Tax Bureau is used as a research object based on the needs of the taxpayer and the tax service problems.The literature search,the case analysis method and the statistical analysis method are used to investigate the strategy for optimizing the tax service of the Haikou Comprehensive Bonded Area Tax Bureau. Key words: basic tax department, tax service, taxpayer demand 目录 TOC \o 1-3 \h \u 第1章 绪 论 1 1.1研究的背景 1 1.2研究的意义 1 1.3国内外研究现状 2 1.3.1国外研究综述 2 1.3.2国内研究综述 2 1.4研究方法 3 第2章 我国纳税服务概述 4 2.1纳税服务 4 2.2纳税人需求 4 2.2.1纳税合法性需求 4 2.2.2文明办税服务需求 5 2.2.3程序性服务需求 5 2.2.4个性化服务需求 5 2.3纳税服务优化的目标 6 2.4基层税务部门纳税服务优化内容 6 第3章 国家税务总局海口综合保税区税务局纳税服务现状与问题分析 8 3.1国家税务总局海口综合保税区税务局基本概括 8 3.2国家税务总局海口综合保税区税务局发展现状 8 3.2.1基础设施完善，纳税服务环境优良 8 3.2.2操作流程规范，业务办理方便快捷 8 3.2.3办税方式多样，服务质量提升 9 3.3国家税务总局海口综合保税区税务局纳税服务存在的问题 9 3.3.1服务