论文总字数：17951字

摘 要

税收体现了公民与政府之间存在的买卖合作关系，公民向政府交税，实质上也就是向政府购买服务。纳税行为天经地义，纳税服务的提供同样责无旁贷。在新公共管理理论的影响下，我国行政体制改革以建立服务型政府为目标，政府逐渐从管制型政府向服务型政府转变，税务机关的税务管理理念也逐渐转变为服务型，征纳双方逐渐平等公正。经济全球化使文化、教育、思想等方面不断进步，公民法制观念不断提高，权利意识不断增强，提高纳税人的税法遵从度，提供高质量的纳税服务也就成了税务工作的重难点。

税法遵从与纳税服务有着密切联系，税法遵从成本则是两者之间的连接点，本文首先通过对税法遵从及税法遵从成本的概念出发，对影响税法遵从度的相关因素进行分析，然后通过对纳税服务体系的现状以及存在的问题进行探讨，发现我国纳税服务仍存在纳税权利保障尚不完善、税务人员纳税服务意识有待加强、纳税监督体系有待完善、纳税服务信息化程度有待提高等问题。其次，通过以美国为例对发达国家纳税服务状况进行分析，可以发现这些国家纳税服务法律法规的完善度、纳税服务形式的多样化、纳税服务的信息化水平以及纳税服务的监督机制的健全度较我国都先进很多。最后，根据近年来我国纳税人税法遵从程度，探讨我国纳税服务现状，通过与国外的对比分析，找出我国存在的不足，提出基于税法遵从的纳税服务机制构建的相关建议，例如通过完善纳税服务相关法律法规、提高税务人员素质、加强多元化纳税服务监督机制等方面优化纳税服务，并通过对纳税人的税收宣传和教育，提高纳税人的纳税意识。

关键词：税法遵从；纳税服务；机制构建

Construction of Tax Service Mechanism Based on Tax Law

Compliance

Abstract

Tax embodies the contractual relationship between citizens and the Government, the citizens pay taxes to the government in order to enjoy the government to provide public goods and public services, in essence, is to purchase services to the government. Tax behavior is justified, the same duty-bound to provide tax services. In recent years, tax evasion and other tax non-compliance behavior of the world is often seen, all governments are faced with how to carry out effective tax service challenges. Under the influence of the new public management theory, China"s administrative system reform is to establish service-oriented government as the goal, the government gradually from regulatory government to service-oriented government change, the tax authorities as an important part of government functions, tax management concept by the supervisory And gradually to the service-oriented change, the relationship between the tax authorities and taxpayers are also moving towards equal service and the relationship between the service change. How to improve the tax compliance of taxpayers and provide high-quality tax services has become an important and difficult task in taxation work.

Tax compliance is closely related to the tax service, and the tax compliance cost is the connection point between the two. Firstly, this paper summarizes the relevant factors influencing the compliance of tax law by analyzing the concept of tax compliance and tax compliance cost. Tax service system and the existing problems and found that China"s tax services are still not perfect tax protection, tax service awareness of taxpayers to be strengthened, the tax supervision system to be improved, the degree of tax information service needs to be improved and other issues. Secondly, through the analysis of tax services in developed countries such as the United States, Canada, Australia, Japan and other developed countries, we can find the perfectness of these laws and regulations, the diversification of tax service forms, the informationization level of tax services and the supervision of tax services The soundness of the mechanism than China are advanced a lot.

Finally, through comparative analysis to explore the status of tax services at home and abroad, put forward the tax compliance service based on the tax system to build the relevant recommendations, that is, through the improvement of tax-related services laws and regulations to improve the quality of tax personnel and diversified tax service supervision mechanism, Rich tax services platform and other aspects of optimizing tax services and taxpayers through the tax promotion and education to raise the taxpayer"s tax awareness and effectively improve the compliance of taxpayers tax law so that the mutual recognition of the two sides to achieve mutual recognition of tax authorities and taxpayers getting along well.

Keywords: Tax law compliance; Tax service; Mechanism construction

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目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.3.1研究内容 1

1.3.2研究方法 2

1.4 论文框架 2

第二章 相关文献综述 3

2.1国内研究成果 3

2.2国外研究成果 4

第三章 税法遵从与纳税服务相关要义 6

3.1税法遵从相关理论 6

3.1.1 税法遵从内涵 6

3.1.2税法遵从成本概述 6

3.1.3税法遵从度概述 6

3.2纳税服务理论概述 7

3.2.1纳税服务的内涵 7

3.2.2纳税服务的理论支撑 7

3.3税法遵从与纳税服务存在的关系 7

第四章 国外纳税服务发展及经验--以美国为例 9

4.1美国纳税服务的发展 9

4.2美国纳税服务可借鉴之处 9

4.2.1具有完善的信息化纳税人服务手段 9

4.2.2发挥社会力量的作用 9

第五章 我国纳税服务的现状 11

5.1我国纳税服务进步之处 11

5.1.1纳税人满意度调查 11

5.1.2纳税服务内容有所丰富 12

5.1.3纳税服务平台的搭建 12

5.2我国纳税服务仍存在的问题 12

5.2.1纳税权利保障制度不完善 12

5.2.2纳税服务监督机制有待建立 12

5.2.3 纳税的信息化程度有待提高 13

第六章 基于税法遵从的纳税服务机制构建相关建议 14

6.1完善纳税服务法律法规，保护纳税人权利 14

6.2建立健全纳税服务考核制度，加强多元化纳税服务监督 14

6.3提高纳税服务信息化水平 14

6.3.1优化12366纳税服务热线 14

6.3.2开拓信息化新型纳税服务平台 15

结 论 16

致 谢 17

参考文献（References） 18

第一章 绪 论

1.1 研究背景

20世纪中期以来，各国民众法制意识增强，在这种背景下，现代纳税服务的研究也越加深入，由此现代纳税服务一词在美国首先被提出。

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