健全我国纳税服务体系的研究

上海交通大学硕士学位论文健全我国纳税服务体系的研究姓名：刘茵莹申请学位级别：硕士专业：工商管理指导教师：唐宗明20080113456THERESEARCHONOPTIMIZINGTAXSERVICESYSTEMINCHINAABSTRACTWiththerecognizingofminimizingtaxcostandprotectingtaxpayers’rights,taxservicehasbecomethecentreoftaxadministrationinmodernmarketeconomycountries.Thepracticeoftaxserviceinchinahascoveredaroundtenyears.Lackingofsystematictheory,ourpracticeshowsdistancenotonlyindepthbutinscope,comparedwithwesterndevelopedcountries.Withthedevelopmentofoursocialandeconomicsituations,andtheevolvementoftaxprinciples,taxserviceshouldbeenhancedtoahigherlevel.Thisthesistriestogivesomecreativeideasofdesigningtaxservicesystemwhichmaybeusefulfortaxrevenueinitseffortonimprovingtaxservice.Onthebasisoftheoryanalysis,historyreviewandexperiencereference,thisthesispointsoutthattaxserviceshouldbeinvestigatedasawhole,thatis,weshouldestablishtaxservicesystem.Thisthesisconsistsof6parts.Part,Introduction.Thispartintroducedgeneralsituationoftaxserviceathomeandabroad,pointedoutthemeaningofthisresearch,summedupthemainideasofthisthesis.7Part,BasicTheoryAnalysisofTaxService.Thispartdiscussedthedefinition,role,objectives,principlesandcharacteristicsoftaxservice,thenecessityofstudyingtaxservice.Understandingsoftaxrelationinlaw,governmentfunctionandtaxcompliance,demandfurtherresearchoftaxserviceinChina.Then,taxpayers’satisfactionwasintroducedafterapplyingcustomersatisfactiontheory.Partisthebasicpartofthisthesis.Part,AnalysisofChineseTaxServiceActuality.Thestatusoftaxserviceindifferentperiodswasrestrictedbyitssocialandeconomicsituationsanditstaxprinciples.Afterreviewing,thispartsummarizedcurrentproblemsintaxservice.Then,keyelementswerefoundthroughsurvey.Part,ReferencesofTaxServiceinDevelopedCountries.ExperiencesofdevelopedcountriescouldbeusedforreferencesinChina.Part,ReflectionsofEstablishingTaxServiceSysteminChina.Taxserviceshouldbeinvestigatedasasystemsengineering.Theestablishingoftaxservicesystemshouldaccordtothestrategictargetsoforganizations.Thispartisthepivotofthisthesis,foritelicitedtheframeoftaxservicesystem,andsuggestedonhowtoimprovethesub-systemswithanexampleofSIPLocalTaxBureau.Part,Conclusion.Thispartsummarizedthefruitsofthisresearchandindicatedtheprospectsoffurtherstudy.8KEYWORDS:taxservice,taxpayers’rights,publicmanagement,taxcompliance,taxpayers’satisfaction22008011332008011320080113MBA111.120902090IRSAdministrationService,Business,ChiefHead,ManagerManager,TaxpayerClient2000GDP1997200220032005111MBA21.2MBA31.31.3.12080NewPublicManagement80]1[19971=+23,,]2[1998MBA42003200520061.3.21,2,,,,,,,,3,,,,,,,,]3[1998,,,,,MBA5200320032006,2007:1.3.3,,,,,,,1999,MBA6200420042004,,,,,,20061.3.419352070Tran-Nam-ChattopadhyayandDas-GuptaMBA720022004200420061.3.512004200420042004MBA82005220032004ATO,200420002006MBA9,MBA1022.12.1.1]4[2.1.2120051MBA11]5[200535-81FIGURE1Taxpayers’BehaviorandTaxFunction2“”]6[·“”MBA121Table1CategoriesofTaxService(1)MBA13]7[2.22.2.1“”]8[“”22“”FIGURE2PyramidStructureofTaxationSystemMBA142.2.2]9[2.32.3.12.3.2MBA152.3.32.42.4.12.4.22.4.3“”2.4.4]10[2.5]11[2.5.1MBA16“”“”2.5.2]12[2.5.32.5.41108-102.5.5MBA172.62.6.1——]13[]14[2.6.2——“”“”MBA18“”1978]15[]16[“”]17[2.6.3——TaxCompliance20702000-2006]18[MBA19]19[:112]20[0MBA202.72.7.1credencequality3]21[(searchquality(experiencequality)(credencequality)ValarieA.Zeithamal,“HowConsumerEvaluationProcessesDifferbetweenGoodsandServices,”inMarketingofServices,ed.JamesH.DonnellyandWilliamR.George.ReprintedwithPermissionoftheAmericanMarketingAssociation,19813FIGURE3EvaluationsofDifferentProducts1MBA2123452.7.2——2TABLE2theDevelopmentofDefiningofCustomerSatisfaction[]2006CS,CustomerSatisfaction,Cadozod1965MBA222]22[TS,TaxpayerSatisfactionCSDCustomerSatisfactionDegreeTSDTaxpayerSatisfactionDegreeCSDTSD2.7.35GAP41122220051113344MBA2354132A.Parasuraman,ValarieA.Zeithamal,andLeonardL.Berry.“AConceptualModelofServiceQualityandItsImplicationsforFutureResearch,”JournalofMarketing,Fall1985,p.444FIGURE4ModelofTaxServiceQuality55(perceivedservice)(expectedservice)PS≥ESMBA24PSESPS——(perceivedservice)ES——(expectedservice)512345MBA2533.13.1.11949-199711949—1977“”21978—1987198410MBA26:“”]23[“”31988—19931988“”“”“”]24[419941994-1997MBA27]25[199219941993(94)“”:1997:“”:3.1.21997-20022003200511112366MBA281234IMF“”“”]26[IMF3.23.2.1123MBA293.2.21234,53.2.312“”“”“”“”3“”“”“”MBA30]27[3.2.41994“”12,,34]28[3.2.5MBA313.2.6“”123“”,,,“”,4]29[MBA323.33SEVOUALTABLE3SEVOUALofServiceQuality(Expected)LeonardL.BerryandA.Parauraman,MarketingServices:CompetingThroughQualityNewYork:TheFreePress,1991,p.161988SEVOUAL34345SEVOUAL5MBA334SEVOUALTABLE4SEVOUALofServiceQuality(Perceived)LeonardL.BerryandA.Parauraman,MarketingServices:CompetingThroughQualityNewYork:TheFreePress,1991,p.16250250250100%22312MBA345TABLE5EvaluationofTaxServiceQuality11.2.3.4.21.2.3.4.5.31.2.3.4.5.41.2.3.4.51.2.3.4.5.345WEB6MBA356TABLE6AnalysisonSurveyofTaxServiceQualityElements11.2.3.4.5.21.2.3.4.5.31.2.3.4.41.2.3.4.5.51.2.3.4.MBA36MBA3744.12080“”4.1.1“”“”“”“”“”20802000120002MBA383]26[4.1.211998“”2197719851986198819977,,,,]30[1988——199419961998]31[OECDMBA