棋牌大全下载安装

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                            某市税务机关纳税服务问题与对策探析

                            时间:2018-08-07 10:08作者:乐枫
                            本文导读:这是一篇关于某市税务机关纳税服务问题与对策探析的文章,本文以S市税务局为例,从纳税人的视角评价税务局在纳税服务方面取得的成就并分析存在的问题,并就如何提升纳税服务质量提出对策。首先,文章以"纳税服务质量"为核心,介绍了纳税服务质量评价相关理念。

                            摘要

                              SHUISHOUSHIGUOJIAYUNXINGDEJINGJIJICHU,SHIGONGGONGCAIZHENGDEZHUYAOXINGSHIHESHOURULAIYUAN。SUIZHEWOGUOSHICHANGJINGJIDEKUAISUFAZHANHEFUWUXINGZHENGFUJIANSHEDETUIJIN,GONGGONGFUWULINIANRIYISHENRURENXIN,NASHUIRENDUINASHUIFUWUDEXUQIUYEYUELAIYUEGAO,YUELAIYUEGEXINGHUA、DUOYANGHUA,NASHUIFUWURIJIANCHENGWEISHUISHOUGUANLIDEZHONGYAONEIRONG。KEYISHUO,NASHUIFUWUZHILIANGDEGAODIZHIJIEYINGXIANGZHESHUISHOUGUANLIDEXIAOGUOHESHUIPING。LEJIEWOGUOSHUIWUJIGUANNASHUIFUWUDEZHENSHISHUIPING,DUISHUIWUJIGUANNASHUIFUWUDEZHILIANGZUOCHUZHENSHIKEGUANDEPINGJIAYEJIUCHENGWEIZUOHAONASHUIFUWUGONGZUODEJICHU,CHENGWEISHUIWUBUMENPOQIEXUYAOYANJIUHEJIEJUEDEZHONGYAOKETI。

                              BENWENYISSHISHUIWUJUWEILI,CONGNASHUIRENDESHIJIAOPINGJIASHUIWUJUZAINASHUIFUWUFANGMIANQUDEDECHENGJIUBINGFENXICUNZAIDEWENTI,BINGJIURUHETISHENGNASHUIFUWUZHILIANGTICHUDUICE。SHOUXIAN,WENZHANGYI"NASHUIFUWUZHILIANG"WEIHEXIN,JIESHAOLENASHUIFUWUZHILIANGPINGJIAXIANGGUANLINIAN。QICI,JIESHAOLESSHISHUIWUJUDEJIBENQINGKUANGYIJINASHUIFUWUXIANZHUANG。ZAICI,TONGGUONASHUIFUWUZHILIANGPINGJIAZHIBIAODESHEJIGOUJIANLESSHISHUIWUJUNASHUIFUWUZHILIANGPINGJIABIAOZHUN,RANHOUYIGAIPINGJIAZHIBIAOWEIGONGJUDUISSHISHUIWUJUJINXINGNASHUIFUWUZHILIANGPINGJIA,BINGDUISSHISHUIWUJUDENASHUIFUWUZHILIANGPINGJIAJIEGUOJINXINGFENXI,DECHUSSHISHUIWUJUNASHUIFUWUDEZHENGTITEDIANHECUNZAIDEWENTI。ZUIHOU,LUNWENJIEJIANGONGGONGGUANLIXIANGGUANZHISHI,TICHULEWANSHANSSHISHUIWUJUNASHUIFUWUZHILIANGGUANLIDEDUICE,BAOKUOGAIJINNASHUIFUWUBUMENJIGOUSHEZHI、ZHUZHONGNEIBUKAOHEDENG,YIQIDUISSHISHUIWUJUNASHUIFUWUZHILIANGDETISHENGTIGONGJIEJIAN,BINGZUIZHONGSHIXIANSHUIWUJIGUANHENASHUIRENDESHUANGYING。

                              GUANJIANCI:FUWUZHILIANG;NASHUIFUWU;NASHUIFUWUZHILIANGPINGJIA

                            mpa论文

                            Abstract

                            棋牌大全下载安装   Tax revenue is the economic basis for the operation of the country and the main formand source of income of public finance. With the rapid expansion of the market economyin our country and the propulsion of the service-oriented government construction, thepublic service concept has sunk deeper and deeper into people's hearts, and the demand oftaxpayers for revenue service is also becoming increasingly higher, increasinglyindividualized, diversified, revenue service has gradually become the important content oftax administration. In a manner of speaking, the quality of revenue service directlyinfluences effects and levels of tax administration. Understanding the true level of revenueservice of tax authorities in our country and making a true and objective evaluation on thequality of revenue service of tax authorities also become the basis for doing a good job inrevenue service, and become the important subjects that revenue departments are in soreneed of researching and resolving.

                              Taking tax bureau of S city as an example, the article evaluates the achievements oftax bureau in the terms of revenue service and analyzes the existing problems from thetaxpayer's viewing angle, what is more, puts forward countermeasures on how to improvethe quality of revenue service. First of all, taking the "quality of revenue service" as thecore, the article introduces relative conceptions of quality evaluation on revenue service.In the second place, it introduces the basic information as well as the current situation ofrevenue service of tax bureau of S city. In the third place, it structures the qualityevaluation index system of revenue service of tax bureau of S city through the two aspectsof the design on the quality evaluation model of revenue service and the design onevaluation indexes, then evaluates the quality of revenue service of tax bureau of S citytaking such evaluation system as the tool, in addition, analyzes the results of assessmenton the quality of revenue service of tax bureau of S city, working out the overallcharacteristics and existing problems of revenue service of tax bureau of S city. In the end,based on the relevant knowledge of public management, the thesis comes up with thecountermeasures on perfecting the quality management on revenue service of tax bureauof S city, including improving the institution setting of revenue service departments,laying emphasis on internal assessments and so forth, hoping to provide reference for thequality promotion of revenue service of tax bureau of S city, furthermore, eventuallyachieving the win-win result between tax authorities and taxpayers.

                            棋牌大全下载安装   Key words quality of service; revenue service; quality evaluation on revenue service

                            目 录

                              第 1 章 绪 论

                              1.1 研究背景及意义

                              1.1.1 研究背景

                              XUKEXIANGZAIQIGONGGONGGUANLIXUEZHEZUOZHONGZHEIYANGTIDAO:"GONGGONGGUANLISHIYIZHENGFUWEIHEXINDEGONGGONGBUMENZHENGHESHEHUIDEGEZHONGLILIANG,GUANGFANYUNYONGZHENGZHIDE、JINGJIDE、GUANLIDE、FALVDEFANGFA,QIANGHUAZHENGFUDEZHILINENGLI,TISHENGZHENGFUJIXIAOHEGONGGONGFUWUPINZHI,CONGERSHIXIANGONGGONGDEFUZHIYUGONGGONGLIYI。GONGGONGGUANLIZUOWEIGONGGONGXINGZHENGHEGONGGONGSHIWUGUANGDALINGYUDEYIGEZUCHENGBUFEN,QIZHONGDIANZAIYUJIANGGONGGONGXINGZHENGSHIWEIYIMENZHIYE,ERJIANGGONGGONGGUANLIZHESHIWEIZHEIYIZHIYEDESHIJIANZHE"[1].SHUIWUJIGUANZUOWEIGUOJIASHUIKUANDEFADINGZHENGSHOUBUMEN,DAIBIAOGUOJIAZUZHICAIZHENGSHOURU,ZHIXINGSHUISHOUFALVFAGUI,ZHEIQIZHONGJIYOUQIZUOWEIGONGGONGGUANLIBUMENDEGUANLIZHINENG,HAIYOUQIZUOHAONASHUIFUWU、WEINASHUIRENTIGONGSHESHUIFANGBIANDEFUWUYIWU。ZAIWOGUOJINGJIKUAISUFAZHANYIJIQUANQIUHUAJINCHENGJIAKUAIDEDABEIJINGXIA,FUWUJINGJIDELINIANZHUBUSHENRURENXIN,BUDUANYINGXIANGZHERENMENDESIWEIMOSHI,FUWUGUANNIANYEZHUBUCHENGWEIXIANDAIZHENGFUBUMENGUANLILINIANDEZHONGYAONEIRONG。ZUOWEIGUOJIAZHENGFUZHONGYAOZUCHENGBUMENDESHUIWUJIGUAN,SHIZUZHIGUOJIACAIZHENGSHOURUDEZHUYAOBUMEN,DUICUJINSHEHUIDEHEXIEWENDINGYOUZHEZHONGYAOYIYI。

                            棋牌大全下载安装   ZAIJIANSHEFUWUXINGZHENGFUDEDABEIJINGXIA,MIANDUIGUOJIAZHILIHEJINGJIFAZHANDEXINXINGSHI,SHUIWUBUMENYEJIDAISHIXIANNASHUIFUWUZHILIANGJIGUANLIDEXIANDAIHUA。"NASHUIFUWU"DELINIANYU1990NIANSHOUCITICHU;GUOJIASHUIWUZONGJUDENAFUCHUYU2002NIANCHENGLI;WOGUODIYIGENASHUIFUWUGUIFANYU2005NIANSHOUCIZHIDING;2014NIAN,GUOJIATUICHULEXIANJIJIGUANDENASHUIFUWUGUIFAN,DUINASHUIRENDEGEXIANGSHESHUIYEWU,BAOKUOSHELISHUIWUDENGJI、NASHUISHENBAO、SHUISHOUJIANMIANDENGDENGJUTIYEWUDOUMINGQUELETONGYIGUIFANDECAOZUO,SHIQUANGUODIQUDENASHUIFUWUBIAOZHUNDEYITONGYI。2015NIAN10YUE,ZHONGYANGQUANMIANSHENHUAGAIGELINGDAOXIAOZUTONGGUOLE《SHENHUAGUOSHUI、DISHUIZHENGGUANTIZHIGAIGEFANGAN》,CONGGUOJIACENGMIANDUIWOGUOSHUIZHIGAIGEYIJINASHUIFUWUGONGZUOZUOCHULETONGCHOUGUIHUA,YAOQIUSHUIWUJIGUANZHASHILUOSHI"FANGGUANFU"GAIGE,DALITUIDONGNASHUIFUWUCHUANGXIN,SHIXIANSHUISHOUGUANLIDEXIANDAIHUA。ZHEIYIXILIEDECUOSHI,DOUCUJINLEXIANDAISHUISHOUFUWUTIXIDEYUSHIJUJINHEWENBUTIGAO。NASHUIFUWUSHISHUISHOUGUANLIDE"JISHI",YESHIZUOHAOSHUISHOUGONGZUODEZHONGYAOBAOZHANG,SUIZHEGUOSHUI、DISHUIBUMENDEHEBINGYIJI"JINSHUISANQI"DEQUANMIANSHISHI,WOGUODENASHUIFUWUGONGZUOMIANLINZHEXINTIAOZHAN。CONGSHUIWUJIGUANJIAODULAIKAN,FUWUMOSHIJINRUCHUANGXINQU,FUWUXUQIUDUOYANGHUA、GEXINGHUA,NASHUIFUWUDEYALIYEKUAISUJIADA。CONGNASHUIRENDEJIAODULAIKAN,NASHUIRENDEZIXUNXUQIUKUOZHANG、SHESHUIZIXUNLIANGJISUZENGZHANG,ZIXUNWENTIDESHENDUHECENGCIYEYUELAIYUEGAO,ERQIENASHUIRENDEWEIQUANYISIYEZAIZHUBUZENGQIANG,DUISHUISHOUZHENGCEDEBAWO、DUISHUISHOUZHIQINGDEYISHI、SHENZHISHESHUIANJIANDEFALVYISHIDOUZAITIGAO[2].YINCI,YAOZHENZHENGZUODAOGAOZHILIANGDENASHUIFUWUSHUIPING,JIUYAOTIEHESHIJI,CHIXUSHENRUDITUIJINNASHUIFUWUBIANGE。

                            棋牌大全下载安装   SSHISHUIWUJUWEIHUABEIDIQUZHONGBUYIDIJISHISHUIWUJU,QIJINGJIFAZHANHESHUISHOUGUANLIZAIHENDACHENGDUSHANGDAIBIAOZHEQUANGUOSHUIWUJIGUANDEYIBANSHUIPING,YINCIBENWENYISSHISHUIWUJUWEIYANJIUDUIXIANG,LAITANSUOWOGUOSHUIWUJIGUANNASHUIFUWUDEZHENSHIZHUANGKUANG。

                              1.1.2 研究意义

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                              1.2 国内外研究现状

                              1.2.1 国外研究现状

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                            棋牌大全下载安装   YINERWEILEJIANGDISHUISHOUDEZUNCONGCHENGBEN,JIANSHAOJINASHUIRENDAILAIDEFUDAN,YINGSHEFAJIANGDINASHUIFUWUCHENGBEN,TIGAONASHUIFUWUZHILIANGGUANLIHESHUIPING[7].TylerCENGZAI1988NIANRENWEI,NASHUIRENSHIFOUYUANYIZUNSHOUSHUISHOUFALVFAGUIDEYIGEZHONGYAOYINSUSHINASHUIRENRENWEICHENGXUSHIFOUGONGPING,ZHEIZHUYAOBAOKUONASHUIRENRENWEIZIJISHIFOUSHOUDAOZUNZHONG、NASHUIRENDUISHUIWUJIGUANSHIFOUXINRENDENG。TylerTICHUDEYOUGUANCHENGXUXINGGONGPINGDELUNDUAN,DUIYUXIANZAIZHENGFUBUMENDEXINGZHENGZHIFAHESHESHUIFUWUYOUZHEZHONGYAOZHIDAOHEXIANSHIYIYI[8].SHUIWUJIGUANHENASHUIRENZHIJIANSUIRANCUNZAIZHEGONGFASHANGDEZHAIQUANZHAIWUGUANXI,DANZAIJUTISHIWUDECHULICHENGXUSHANGYINGANZHAOFUWUYUANYUXIAOFEIZHEDEGUANXILAIDUIDAICHULI。YINWEISHUISHOUSHIGONGGONGCHANPINDECHENGBENBUCHANG;NASHUIRENYINGSHI"ZHUREN",SHUIGUANSHI"GONGPU",SHUIWUJIGUANBIXUGAISHANZISHENDEFUWUPINZHI,JIAQIANGHENASHUIRENDEYOUHAOGOUTONG、TONGGUOGEZHONGSHOUDUANLAIZENGJIANASHUIRENDUIYUGONGGONGFUWUDERENTONG,JINERCUJINNASHUIRENCHIXUTIGAONASHUIZUNCONGSHUIPING[9].

                              1.2.2 国内研究现状

                              ZIWOGUOSHUIWUJIGUANYU1990NIANDIYICITICHU"NASHUIFUWU"LINIANKAISHI,GUONEIXUEZHEDUINASHUIFUWUXIANGGUANLILUNDEYANJIUZHUBUZENGDUO。YOUQISHIJINNIANLAI,XUDUOXUEZHECANKAOGUOWAIXIANGGUANLILUN,JIEHEWOGUODEGUOQINGHESHIJIQINGKUANG,DUIWOGUONASHUIFUWUDELILUNHESHIJIANDOUTICHULEXUDUOJIANSHEXINGDEYIJIAN,QUDELEFENGSHUODECHENGGUO。XIESHAOHUACENGJIAOZAODEDUIWOGUODENASHUIFUWUTIXIDEFAZHANZUOCHULUNSHU,TARENWEIXIFANGOUMEIGUOJIADEXINGONGGONGGUANLIYUNDONGBUJINTUIDONGLEXIFANGSHUISHOULINIANDEFAZHANHECHENGSHU,HAIZAIHENDACHENGDUSHANGWEIWOGUODENGFAZHANZHONGGUOJIAJIANLIXIANDAINASHUIFUWUTIXITIGONGLESILUHEJIEJIAN。WANGZHIRONGYOUJINYIBUDUIZHONGXIFANGZHISHUILINIANDECHAYIJINXINGLEBIJIAOHEZONGHELUNSHU,TARENWEIYAOZAIKAOLVWOGUOTESHUGUOQINGDEDABEIJINGXIAJIANLIGONGGONGSHUISHOUZHILILINIAN,XUYAOCANKAOOUMEIGUOJIADEXIANJINSHUISHOULINIANHECHENGSHUZUOFA,LAOGUSHULISHUISHOUDEMUDESHIWEILESHEHUIGONGZHONGDESIXIANG,BINGZHICHUWOGUOZUOWEISHICHANGJINGJICHUBUJIANLIDESHEHUIZHUYIFAZHANZHONGGUOJIA,YINGGAIYI"BAOHUNASHUIRENDEQUANLI"、"FUWUNASHUIREN"YIJISHUISHOUFAZHIWEIJIBENYUANZEQUELIWOGUOZIJIDESHUISHOULINIAN。LIJIANYINGDENGTICHUZI1994NIANGUOSHUI、DISHUIFENLIKAISHI,WOGUODENASHUIFUWUGONGZUOFAZHANXUNSUBINGQUDELEJIAODADECHENGGUO,XINGCHENGLEDISHUISHOUZUNCONGCHENGBEN、HEXIEDESHUISHOUZHENGNAGUANXI、GAOXIAOLVHEGAOZHILIANGDESHUISHOUZHENGGUANSHUIPINGDEXINJUMIAN。DANRENGCUNZAINASHUIFUWULINIANDEQUESHIYUNASHUIYISHIDEZHIHOU、NASHUIFUWUFALVTIXIBUJIANQUAN、NASHUIFUWUZIYUANBUZUDENGWENTI,BINGZHICHUYAOYUSHIJUJINGAIBIANNASHUIFUWUDELINIAN,LIFABAOZHANGNASHUIRENDEHEFAQUANYI,YUNYONGGEZHONGSHOUDUANZHENGHENASHUIFUWUDEZIYUAN,TIGONGGAOZHILIANGDENASHUIFUWU,BINGCONGYUNYONGXIANDAIXINXIJISHU、ZHENGHENASHUIFUWUJIXIAOPINGGUJIFUWUJIANDUDENGFANGMIANJINXINGGAIJIN。

                              WANGQUANWENZHICHUGUOJIASHUIWUZONGJUYU2009NIANFABU《QUANGUOSHUIWUXITONG2010~2012NIANNASHUIFUWUGONGZUOGUIHUA》,YAOQIUSHUIWUBUMENYIFUWUKEXUEFAZHAN、GONGJIANHEXIESHUISHOUWEIZHUZHI,JIANJUEGUANCHEZHENGNASHUANGFANGZHUTIDIWEIPINGDENGDEFUWULINIAN,JIANCHIYIYIFASHOUSHUIWEIZHUNZE,MANZUNASHUIRENHELIXUQIU,QIANGHUAXINXIJISHUDEZHICHENGZUOYONG,NULIJIANGDISHUISHOUZHENGGUANCHENGBEN,TUOZHANNASHUIFUWUDENEIHAN,CHUANGXINNASHUIFUWUDESHOUDUAN,LVSHUNNASHUIFUWUJIZHI,CUJINSHUISHOUZHENGNAGUANXIDEHEXIEWENDING,BAOZHANGFUWUXINGSHUIWUJIGUANDEJIANSHE[10].CIWAI,XUEZHEZHUHONGXIDENGTICHULEWOGUONASHUIFUWUZAILILUNFANGMIANCUNZAIDEWENTI。RENWEIWOGUONASHUIFUWUDEYANJIUBIJIAOSUIPIANHUA、BUGOUXITONG,MEIYOUHONGGUAN、KEXUEDEZHANGQIXING,YANJIUJICHUBIJIAOBORUO;ERQIERENWEIWOGUOSHUIWUJIGUANDUINASHUIFUWUDEDINGWEIBUMINGQUE,DEBUDAOYINGYOUDEZHONGSHI,NASHUIFUWUGONGZUOZHANGQIBUDAOWEI、ZHIHOUYUSHUISHOUSHIYEDEFAZHAN,YIJINGCHENGWEIZHIYUEWOGUOSHUISHOUGONGZUOFAZHANDEPINGJING[11].XUGUANGLIEZHICHULEWOGUOJICENGSHUIWUJIGUANZAINASHUIFUWUFANGMIANCUNZAIDEWENTI。TATONGGUODUIZHOUSHANSHIJICENGSHUIWUXITONGNASHUIFUWUNENGLIDEYANJIUHEFENXI,FAXIANWOGUOJICENGSHUIWUJIGUANNASHUIFUWUNENGLIYUANBUNENGMANZUNASHUIRENDESHESHUIXUQIU。HENDUOJICENGSHUIWUJIGUANZAIFUWUGUIFAN、FUWUNEIRONG、ZUZHIJIEGOU、RENYUANSUZHI、WENHUALINIANDENGFANGMIANBUNENGSHIYINGNASHUIRENXUQIU,BUNENGJISHIXIANGYINGNASHUIRENDESHENCENGCI、GEXINGHUASHESHUIXUQIU,FUWUXIAOLVHEZHILIANGNANYITISHENG,FUWUCHUANGXINHERENCAIPEIYANGNANYIZUOHAO。BINGZHICHULECHANSHENGGAIWENTIDEYUANYINSHIMEIYOUSHULIZHENGQUEDENASHUIFUWUYISHI,MEIYOUWANSHANDENENGLIPEIYANGPINGTAI,QUEFAKEXUEDEGANGWEIZERENTIXIYIJIJIANQUANDEJILIZHIYUEJIZHI[12].CHUDUIWOGUONASHUIFUWUDEFAZHANLICHENGHENASHUIFUWUCUNZAIDEWENTIJINXINGYANJIUWAI,HAIYOUXUDUOXUEZHEJIURUHEZAISHIJIANZHONGTIGAOWOGUONASHUIFUWUDEZHILIANGTICHULEZHUDUOKANFA。 YEJINYUDENGZAILILUNCENGMIANZHICHULETIGAOSHUIWUJIGUANNASHUIFUWUZHILIANGYINGNULIDEFANGXIANG。

                            棋牌大全下载安装   RENWEIYINGGAIYUSHIJUJINBUDUANYOUHUANASHUIFUWULINIAN;BINGJIANLIYITAOWANZHENGDENASHUIFUWUTIXI,BAOKUONASHUIFUWUDEYEWULIUCHENGTIXI、JISHUZHICHENGTIXIYIJIKAOHEPINGJIAJIZHI, BINGJIANLIKAOPINGGAITIXIXIAOGUODECHENGGUOJIANYANBIAOZHUN;HAIYAOJIANLIJIANQUANKEXUE、GUIFAN、TONGYIYIJIKECAOZUOXINGQIANGDENASHUIFUWUJIANDU、PINGJIAJIZHI,DUINASHUIFUWUDEQUANLIUCHENGDOUJIAYIGUIFAN,DUINASHUIFUWUGONGZUOPINGDINGJIANGLIHECHENGJIE,LIANGHUAKAOHEZHIBIAO[13].XUEZHEDENGLIPINGCONGCHUANGXINJIAODUFENXILEWOGUONASHUIFUWUYINGGAINULIDEFANGXIANG。TARENWEI,YINGJIEHEWOGUOMUQIANDESHUISHOUGONGZUOSHIJI,CONGGUOJIAZHILIDEJIAODU,JIEHEJINGJIFAZHANDEXINCHANGTAIYIJISHUISHOUFUWU"FANGGUANFU"GAIGEDEYAOQIU,BAJUYOUFUWUBAOZHANGZUOYONGDESHUISHOUZHENGGUANGONGZUOYUGUOJIACHANGDAODEJIANZHENGFANGQUAN、JIHUOSHICHANGZHUTIHUOLI、CUJINDAZHONGCHUANGYE、WANZHONGCHUANGXINDEXINYAOQIUXIANGJIEHE,YIXIANJINLINIANWEIZHIDAO,DALITUIJINNASHUIFUWUJUCUOCHUANGXIN,GAISHANNASHUIFUWUZHILIANG、JIANQINGNASHUIRENFUDAN、JIANG"HULIANWANG+"SIWEIYUNASHUIFUWUGONGZUOXIANGRONGHE,ZHULIWOGUOYINGSHANGHUANJINGDEYOUHUA,SHIXIANJINGJIXINCHANGTAIXIANASHUIFUWUDEXIANDAIHUA[14].YANGYAOHONGCONGXINXIHUADESHIJIAOPINGSHULESHUIWUBUMENNASHUIFUWUTIXIDEDUICEHEJIANYI。TARENWEICONGXINXIHUAJIAODUYOUHUANASHUIFUWU,CUJINZHENGNAGUANXIDEHEXIEFAZHANSHIDANGQIANJIDAISHENRUYANJIUDEWENTI。TAZAIFENXILESHUIWUJIGUANCUNZAIDEWENTIHOU,TICHUYINGLIZUSHIJI,ZUNXUN"YONGHUXUQIU+YIFABANSHUI"、"XIAOLVYOUXIAN+GONGKAIGONGZHENG"YIJI"MIANFEIFUWU+FANGBIANKUAIJIE"YUANZE;YINGZHENGHEZIYUAN,HANGSHIFUWUJICHU,WANSHANYEWUXITONGGONGNENG,YOUHUASHUISHOUYEWULIUCHENG;YINGZHUANBIANSIXIANG,SHIXIANXINXIGUANSHUI,YIYONGHUXUQIUWEIZHUDAO,WANSHANXUQIUXIANGYINGJIZHI,YICHUANGXINGAIGEWEIFANGXIANG,TISHENGNASHUIFUWUXINXINENGLI;YINGYIRENWEIBEN,TIGAORENYUANSUZHI,TONGGUOWANSHANDERENCAIPEIYANGJILIJIZHILAICHUANGZAOYIGEZHENGQUEXUANREN、YONGRENDEDAHUANJING[15].

                              1.2.3 国内外研究评述

                              JIANGGUONEIWAIXUEZHEDENASHUIFUWUYANJIUJIEGUOFENXIBIDUI,KEYIKANCHUTAMENDOURENWEISHUISHOUGUANLIGONGZUODEYIXIANGZHONGYAONEIRONGJIUSHINASHUIFUWU,DOUQINGXIANGYUTIGAONASHUIFUWUDEZHILIANG。TONGSHIKEYIKANCHUGUONEIWAIDENASHUIFUWULINIANDOUZAIYUSHIJUJIN,BUDUANFASHENGZHEXINDEBIANHUA,XIANDAIHUADENASHUIFUWUTIXIZHUBUCHENGSHU。WOGUODUINASHUIFUWULINIANDEYANJIUQIBUWANYUXIFANGGUOJIA,HAIMEIYOUZHENZHENGXINGCHENGQUANMIANWANZHENGDEKEXUETIXI,DANSHIJINXIENIANFAZHANJIAOKUAI,ZAIXISHOUXIFANGXIANJINLINIANDEJICHUSHANGJINXINGLEDUOFANGMIANDETANSUOSHIJIAN,BINGCHANSHENGLEYIXILIEJUYOUJIAZHIDEYANJIUCHENGGUO。

                              KEYIKANCHU,YAOXIANGNASHUIRENZHENZHENGRENKESHUIWUJIGUANDEGONGZUO,SHIXIANZHENGNAGUANXIDEHEXIE,DAKAILIANGHAODESHUISHOUXINJUMIAN,SHUIWUBUMENBIXUZUODAOSHESHUIYEWUBANLILIUCHENGDEKEXUEGUIFAN、SHESHUIZIXUNFUWUDETIEXINJISHI、SHUISHOUZHIFADEHELIHEGUI、SHUISHOUFALVJIUJIDEWANSHANCHANGTONG;HAIYAOZAITISHENGBENSHENDEGUANLIFUWUNENGLISHANGXIAGONGFU,DUINEIGUANLIGUIFANGAOXIAO,DUIWAICONGNASHUIRENDESHIJIXUQIUCHUFA,QIESHIJIEJUEHAONASHUIRENDESHESHUIKUNHUOHENANTI。BENWENCHANGSHIJIANGGONGGONGGUANLILILUNZHONGDEXIANDAIFUWULINIANYUNYONGDAOSHUIWUBUMENDENASHUIFUWUGONGZUODANGZHONGLAI,BINGXUANQUSSHISHUIWUJUWEIYANJIUDUIXIANG,JIANLIKECAOZUOXINGJIAOQIANGDENASHUIFUWUZHILIANGPINGJIATIXI,BINGYIGAIPINGJIATIXIWEISHOUDUAN,DUISSHISHUIWUJUDEZHENSHINASHUIFUWUZHILIANGJINXINGDIAOCHAYANJIU,BINGDUIDIAOCHAJIEGUOJINXINGSHAIXUANFENXI,TICHUXIANGYINGDEGAIJINNASHUIFUWUDECUOSHI,YIQISHIXIANSHUISHOUFUWUGONGZUODEXIANDAIHUA。

                              1.3 研究思路与研究方法

                              1.3.1 研究思路

                            棋牌大全下载安装   BENWENDEYANJIUSILURUTU1-1SUOSHI。CAIQULETICHUWENTI、LILUNYANJIU、SHIZHENGYANJIU、JIEGUOFENXI、ZONGJIEDUICEDEXIEZUOLUOJI。SHOUXIANSHITICHUWENTI,LUNSHULEWEISHENMEYAOJINXINGNASHUIFUWUZHILIANGPINGJIA。QICISHILILUNFENXI,DUIYUNASHUIFUWUZHILIANGPINGJIAYOUGUANDEGAINIANHELILUNJINXINGLEJIESHAO,JINJIEZHECONGPINGJIAMOXINGDESHEJI、PINGJIAZHIBIAODESHEJI、PINGJIAWENJUANDESHEJIDENGSANGEFANGMIANGOUJIANLESHUIWUJIGUANNASHUIFUWUZHILIANGPINGJIATIXI。ZAICISHISHIZHENGFENXI,JIANGQIANSHUNASHUIFUWUZHILIANGPINGJIATIXIYINGYONGDAOSSHISHUIWUJU,BAOKUOJIESHAOSSHISHUIWUJUDEDANGQIANNASHUIFUWUXIANZHUANG,YIQIANMIANSUOSHUPINGJIAZHIBIAOTIXIWEIJICHUZHANKAINASHUIFUWUZHILIANGDIAOCHA,HUOQUXIANGGUANSHUJUBINGDUIPINGJIAJIEGUOJINXINGFENXI,ZHAOCHUCUNZAIDEWENTI。ZUIHOUJIEHESHIJITICHUDUICEHEJIANYI。

                              1.3.2 研究方法

                            棋牌大全下载安装   BENWENZHUYAOTONGGUOLILUNYANJIUYUSHIZHENGYANJIUXIANGJIEHEDEFANGFA,DUISSHISHUIWUJUNASHUIFUWUZHILIANGJINXINGDIAOCHA,ZHONGJIANCHUANCHALESHIDIDIAOYAN、TONGJIFENXIDENGDUOZHONGFANGFA,JUTIRUXIA:

                            棋牌大全下载安装   (1) WENXIANFENXIFA ZHENDUIXUANTIDUIZHONGGUOZHIWANG、WANFANGSHUJUKU、XIANGGUANSHUJI、QIKAN、WANGLUOXINXIYIJIDANWEINEIBUZILIAODENGZIYUANJINXINGCHAYUE,DUISHEJINASHUIFUWUZHILIANGDEXIANGGUANWENXIANZILIAOJINXINGFENXIHESHUJUZHENGLITIQU,WEIKETIDEYANJIUZUOCHONGFENDELILUNZHUNBEI

                              (2) DIAOCHAWENJUANFAHESHULITONGJIFENXIFA JIEHESSHISHUIWUJUNASHUIFUWUXIANZHUANGSHEJIDIAOCHAWENJUAN,DUINASHUIRENJINXINGSHIJIFAFANG,HUOQUNASHUIRENDUISSHISHUIWUJUSHUISHOUFUWUXIANZHUANGDEZHENSHIPINGJIA,RANHOUYUNYONGSHULITONGJIFANGFA,DUIDIAOCHAWENJUANSHANGDEDALIANGSHUJUJINXINGFENXI、TIQUHEBIDUI,YIBAOZHENGYANJIUJIEGUODEZHUNQUEXINGHEKEXUEXING。

                              (3) SHIZHENGYANJIUFA SHIYIZHONGTONGGUODUIGETIJINXINGSHIJIDIAOYAN、GUANCHAHEFENXI,HUOQUXIANGGUANSHUJU,CONGGETITUIGUANGDAOZHENGTI,CONGERZONGJIECHUZONGTISHIWUYIBANGUILVHUOJIELUNDEYANJIUFANGFA。BENWENCHANGSHITONGGUODUISSHISHUIWUJUDENASHUIFUWUZHILIANGJINXINGFENXI,ZONGJIECHUWOGUOSHUIWUJIGUANPUBIANCUNZAIDENASHUIFUWUFANGMIANDEWENTI。

                            【由于本篇文章为硕士论文,如需全文请点击底部下载全文链接】

                              第 2 章 纳税服务质量优化基本理论
                              2.1 服务质量概念
                              2.1.1 服务
                            棋牌大全下载安装   2.1.2 服务质量

                              2.2 纳税服务质量优化概念
                              2.2.1 纳税服务
                              2.2.2 纳税服务质量
                              2.2.3 纳税服务质量评价
                              2.2.4 纳税服务质量优化

                              2.3 顾客满意理论
                              2.3.1 顾客满意理论的内涵
                              2.3.2 顾客满意指数模型
                              2.4 纳税服务质量评价方法
                              2.5 本章小结

                              第 3 章 S 市税务局纳税服务现状
                              3.1 S 市税务局基本情况
                              3.1.1 S 市税务局组织结构
                              3.1.2 S 市税务局主要纳税服务部门职能
                            棋牌大全下载安装   3.2 S 市税务局纳税服务现状

                              3.2.1 S 市税务局纳税服务取得的成绩
                              3.2.2 S 市税务局纳税服务存在的问题
                              3.3 本章小结

                              第 4 章 S 市税务局纳税服务质量评价
                              4.1 S 市税务局纳税服务质量评价
                              4.1.1 评价指标设计
                              4.1.2 评价问卷设计
                            棋牌大全下载安装   4.1.3 问卷的实施

                              4.2 S 市税务局纳税服务质量评价结果分析
                              4.2.1 纳税人对服务质量的评价总体较好
                              4.2.2 办税人员年龄结构年轻化
                              4.2.3 办税服务设施问题
                              4.2.4 与纳税人沟通交流问题

                              4.2.5 纳税服务形式滞后于纳税人需求问题
                              4.2.6 科室间协调办税问题
                              4.2.7 税收宣传和政策落实问题
                              4.2.8 办税等候时间较长问题
                            棋牌大全下载安装   4.3 本章小结

                              第 5 章 完善 S 市税务局纳税服务质量管理的对策
                              5.1 树立以纳税人服务为中心的理念
                              5.2 构建公平公正的纳税环境
                              5.3 健全纳税服务质量管理制度
                              5.4 改进纳税组织机构设计
                              5.5 注重内部考核管理
                              5.6 本章小结

                            结 论

                              LUNWENYINASHUIRENDUISHUIWUJIGUANDENASHUIFUWUMANYIDUGAODIWEIQIERUDIAN,XUANZEDANGDIDEQIYENASHUIRENWEIYANJIUDUIXIANGDUI S SHISHUIWUJUDENASHUIFUWUZHILIANGJINXINGCEPING,JIEHE S SHISHUIWUJUSHUISHOUGONGZUODETEDIAN,GOUJIANLENASHUIFUWUZHIBIAOPINGJIATIXI(GAITIXIBAOHAN 1 XIANGYIJIZHIBIAO,6 XIANGERJIZHIBIAOHE22 XIANGSANJIZHIBIAO),BINGYIJUGAITIXISHEJILE S SHISHUIWUJU 2018 NIANNASHUIRENMANYIDUDIAOCHAWENJUAN,TONGGUODUIWENJUANDIAOCHAJIEGUODETONGJIFENXIHECHULI,FAXIANLE S SHISHUIWUJUZAINASHUIFUWUDANGZHONGCUNZAIBANSHUIFUWUSHESHI、SHUISHOUXUANCHUANDENGFANGMIANCUNZAIDEWENTI,BINGZHENDUIXINGDITICHULEXIANGYINGDEGAIJINJIANYI。

                            棋牌大全下载安装   TONGGUODUIBENKETIDEYANJIUKEYIKANCHU,YUNYONGQIADANGKEXUEDEPINGJIAZHIBIAOTIXIDUI S SHISHUIWUJUDENASHUIFUWUZHUANGKUANGJINXINGMODI,DUILEJIE S SHINAIZHIYIGEDIQUSHUIWUJIGOUNASHUIFUWUGONGZUODEZHENSHIZHUANGKUANGYOUWEIGUANJIAN,WEI S SHINAIZHIQITADIQUNASHUIFUWUGONGZUODEKAIZHANHETISHENGTIGONGLESILU。ZHEIYIFANGMIANYOULIYUTISHENGSHUIWUJIGUANNASHUIFUWUGONGZUODEZHILIANG,GAOHAONASHUIFUWUJIANSHEGONGZUO,TISHENGNASHUIRENDEMANYIDU,WEIHUNASHUIRENDEHEFAQUANYI,GOUJIANHEXIEDEZHENGNAGUANXI;LINGYIFANGMIANYEYOUZHUYUZHENGTISHUISHOUGONGZUOXIANGXIANDAIHUA、KEXUEHUAMAIJIN,SHIYINGJINGJIFAZHANXINCHANGTAIDEYAOQIUHEFUWUXINGZHENGFUDEJIANSHELINIAN。NASHUIFUWUYESHUYUZHENGFUGONGGONGGUANLIDEYIBUFEN,ZAIWOGUOJINGJIKUAISUFAZHANYIJIZHENGFUZHILITIXIXIANDAIHUADEDABEIJINGXIA,FUWUJINGJIDELINIANZHUBUSHENRURENXIN,FUWUGUANNIANZHUBUCHENGWEIZHENGFUZHILILINIANDEZHONGYAONEIRONG。

                              LEJIEYIGEDIQUSHUIWUJIGUANDENASHUIFUWUZHENSHIZHUANGKUANG,QIZUIZHONGMUDESHIDUCUSHUIWUBUMENZHENGQUELVXINGGONGGONGGUANLIBUMENDEGUANLIZHINENG,QIANGHUAFUWUZHINENG,JIANLIYIGEFUHESHEHUIZHUYIMINZHUGUANNIAN、YOUZERENYOUDANDANGDEXINXINGZHENGFUZUZHI,ZHEIYESHIGONGGONGGUANLIDETIZHONGZHIYI。TONGSHIYEQIWANGGUANGDADESHUIWUGONGZUORENYUANSHULIZHENGQUEDEGONGZUOGUAN、JIAZHIGUAN,ZHENGQUEKANDAIZIJIZUOWEIYIMINGGONGWUYUANDEZERENHESHIMING,JIANGSHUIWUGUANLIYUFUWUYOUJIJIEHE,JINENGSHIYINGZHENGFUZHILIDEXINYAOQIU,YEYAOYINGHERENMINDEXINQIDAI。

                              附 录
                              参考文献
                              致 谢

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