优化纳税服务研究——基于浙江国税系统纳税服务的实践

Research on Optimizaing Tax Revenue Service

本文在回顾浙江省国税系统近十年来纳税服务实践的基础上,剖析当前优化纳税服务的制约因素及负面效应,并提出从战略高度加大新型纳税服务体系的培育和管理力度,把握纳税服务体系创新中文化塑造、制度创新、手段变革的三个维度,确保税收管理服务核心价值——提高纳税人满意度、提高税法遵从度的实现。

Based on study of the service of Zhejiang Tax Bureau in the past 10 years, the paper analyzes the limited factors and negative effect of tax revenue service, and suggests how to set up a new service system to improve its management. Through innovating its culture, systems and means, it can guarantee tax revenue features.