由于纳税服务具有较强的实践性，不能单从理论层面进行探讨。为此，本文在
研究中采用文献研究与问卷调查相结合的方法。笔者选取较有代表性的 ZS 市开发
区地税分局作调研样本。首先，对分局的基本情况和纳税服务工作现状进行简单
介绍。接着，对 ZS 市开发区辖区内的纳税人开展满意度问卷调查，采用门前随机
抽样和派发电子版问卷的方式，回收有效问卷 100 份。最后，通过对调研数据进
行统计、分析，总结出 ZS 市开发区地税分局，乃至其他基层税务分局提供纳税服
务过程中存在的问题。同时，在提出优化建议的过程中，笔者结合了 ZS 市开发区
地税分局纳税服务满意度调查情况分析以及部分城市纳税服务工作中的先进经
验，使相关建议具有可操作性和合理性
本文通过收集、整理相关文献，从纳税服务的内涵、产生与发展、理论基础
等方面进行梳理和总结。继而，从基层税务部门工作人员的角度对 ZS 市开发区地
税分局的纳税服务现状和存在问题进行分析，提出了基于笔者视角的纳税服务优
化建议。具体包括六个方面：一是树立科学的纳税服务理念，二是推进纳税服务
制度建设，三是建设现代化纳税服务平台，四是加强税务工作人员素质培养，五
是健全纳税服务考核机制，六是切实保障纳税人权益
关键词：纳税服务 优化策略 税务部门ABSTRACT
II
ABSTRACT
The tax department is one of an important part of the service-oriented
government’s construction. While working to organize the tax income, to take the
responsibility to provide the tax service, which in order to achieve the tax compliance.
The tax department provide tax service is not only to achieve the taxpayer satisfaction
and increase the degree of tax compliance, but necessary for improving the tax
collection and management ability, promoting tax operation depending on laws,
responding to the taxpayer&39;s legitimate demands, protecting the taxpayers rights and
interests and so on. In recent years, alone with the advance of the national governance
system and the ability modernize, the improvement of the legal sense and the right
subject consciousness, which puts forward a higher requirement for the tax service.
China&39;s tax service is still in the stage of exploration and development, optimizing tax
service is imminent.
It can’t only discuss just on the theoretical level because the tax service has strong
practicability. So it will adopt the method of combining literature research and
questionnaire survey in this paper. The author selected a typical ZS municipal local
taxation bureau development zone branch as research samples. Firstly, it will introduce
the basic situation and the tax service status of the branch. Then, will make a survey
about the taxpayer satisfaction in the ZS municipal local taxation bureau development
zone branch which adopts the ways of walk in taxpayers random sampling and the
electronic questionnaire, recycling 100 effective questionnaires. Finally, according to
the statistics and analysis of the survey data, summed up the existing problems which in
the tax service of the ZS municipal local taxation bureau development zone branch, also
in the other grass-roots tax departments. At the same time, the author combined with the
analysis of the tax service satisfaction about ZS municipal local taxation bureau
development zone branch and the advanced experiences of the tax service in some of
the other cities in the process of putting forward the optimization suggestions, to make
the suggestions be operability and rationality.
In this paper, will review and summarize from the connotation of tax service,
generation and development, theoretical basis and the other side by collect and sorting
the relevant literature. Then will analyze the present situation and existing problems ofABSTRACT
III
tax service in ZS municipal local taxation bureau development zone branch. The author
put forward the perspective as a staff of the grass-roots tax department. Includes six
aspects: First, to set up scientific tax service concept; Second, to promote the
construction of tax service system; Third, to construct a modern tax service platform;
Forth, to strengthen the quality training of tax staff; Fifth, to improve the tax service
evaluation mechanism; Sixth, to protect the rights and interests of taxpayers.
Keywords: Tax service, Optimization Strategy，Tax Department目 录
IV
目录
第一章 绪论.........1
1.1 论文选题背景和意义 .....1
1.1.1 论文选题背景 .......1
1.1.2 选题意义 ...2
1.2 研究内容与方法 .2
1.2.1 研究内容 ...2
1.2.2 研究方法 ...2
1.3 论文创新与不足 .3
1.3.1 创新之处 ...3
1.3.2 论文不足 ...3
第二章 纳税服务理论概述.........4
2.1 纳税服务的内涵界定 .....4
2.1.1 纳税服务的概念界定 .......4
2.1.2 纳税服务的特征描述 .......4
2.2 纳税服务的产生与发展 .5
2.3 纳税服务的理论基础 .....6
2.3.1 新公共管理理论 ...6
2.3.2 客户关系管理理论 ...........7
2.3.3 税收遵从理论 .......8
第三章 ZS 市开发区地税分局的纳税服务现状 .........10
3.1 ZS 市开发区地税分局的概况 ..10
3.2 分局各职能股室纳税服务工作分工 ....10
3.3 分局纳税服务探索成果 ...........11
3.3.1 分局纳税咨询热线分类分线 .....11
3.3.2 共建开发区国地税联合办税厅 ..
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