改革、发展、创新是时代的主题。在全球经济一体化的进程中，中国速度创 造了一个又一个世界奇迹。近年来，国家税务总局通过营改增的全面推行、税收 营商环境的持续优化、征管体制改革的全面推进、减税降费政策的落地生根等一 系列举措，让纳税人享受到了实实在在的改革红利，激发了大众创业、万众创新 的热情和市场主体的活力，对我国经济的高速发展提供了有力支持。伴随着经济 引擎的高速运转，纳税人的数量激增，纳税人的涉税业务呈现多样化、复杂化， 这种现状对税务工作提出了更高、更新的要求，税务局纳税服务能力的提升迫在 眉睫。 目前，纳税服务工作存在的问题集中表现为，重管理轻服务的认识根深蒂固、 纳税服务手段相对单一、纳税服务不够精准、各部门协同配合度不高、工作人员 素质能力参差不齐、电子税务局功能不够完备等。这些问题直接增加了纳税人的 办税成本，加大了纳税人投诉、涉税舆情的风险，直接导致纳税服务效率低下。 显然，各级税务部门现有的纳税服务模式已无法满足纳税人日益增长的涉税需 求，这不仅与建设服务型政府的要求不符，也与国家税务总局提出的 2020 年全 面实现税收现代化的目标不符，提升纳税服务的质效已成为各级税收部门税收工 作的重中之重。如何科学分析目前纳税服务存在问题及其原因，提出优化纳税服 务的手段，打造新形势新税务新服务，促进税法遵从意义重大。 本论文借助文献研究法，对相关研究理论依据和优化纳税服务等方面进行参 考；运用定量研究法，采取问卷调查的形式，选取 A 市 9000 户不同类型的纳税 人作为本次调研对象，从纳税人的办税需求出发，通过发送纸质问卷、电话调查、 网络调查等多种手段获取第一手的调查数据欧亿·体育（中国）有限公司，用数据分析，用数字说话。对 调查数据进行量化分析，梳理出目前 A 市纳税服务工作存在的典型问题并剖析 其产生的原因，最后提出可行性的优化建议。希望通过优化，打造 A 市税务局 便民办税新模式，改善纳税人办税体验，降低征纳双方成本，提升纳税人满意度， 促进纳税人税法遵从，也为其他单位的纳税服务优化研究提供有参考价值的分析 和建议。 关键词，纳税服务；优化；税法遵从III Abstract Reform, development and innovation are the themes of the times. In the process of global economic integration, China's speed has created one world miracle after another. In recent years, the State Administration of Taxation has enabled taxpayers to enjoy tangible reform dividends through a series of measures, such as the comprehensive implementation of business transformation and increase, the continuous optimization of the tax business environment, the comprehensive promotion of the reform of the tax collection and management system, and the rooting of the tax reduction and fee reduction policy. It has stimulated the enthusiasm of the masses for entrepreneurship, innovation and the vitality of the market players, and has promoted the rapid development of China's economy. Strong support was provided. With the rapid operation of the economic engine, the number of taxpayers has increased dramatically. Tax-related businesses of taxpayers are diversified and complicated. This situation puts forward higher and newer requirements for tax work. It is urgent for the tax bureau to improve its tax service ability. At present, the problems in tax service work are mainly manifested in: deep-rooted understanding of paying more attention to management than service, relatively single means of tax service, inaccurate tax service, low degree of coordination among various departments, uneven quality and ability of staff, inadequate functions of electronic tax bureau, etc. These problems directly increase the taxpayer's tax cost, increase the risk of taxpayer's complaint and public opinion, and directly lead to the inefficiency of tax service. Obviously, the existing tax service model of tax departments at all levels has been unable to meet the growing tax-related needs of taxpayers, which is not only inconsistent with the requirements of building a service-oriented government, but also with the goal of realizing tax modernization in 2020 proposed by the State Administration of Taxation. Improving the quality and effectiveness of tax service has become the top priority of tax work of tax departments at all levels. How to scientifically analyze the existing problems and causes of taxIV service, put forward the means of optimizing tax service, create new situation and new tax service, and promote tax law compliance is of great significance. With the help of literature research method, this paper refers to the theoretical basis of relevant research and the optimization of tax service, uses quantitative research method, adopts the form of questionnaire survey, selects 9000 different types of taxpayers in A city as the object of this survey, proceeds from the taxpayer's tax demand, and obtains the first hand through sending paper questionnaire, telephone survey, network survey and other means. Survey data, data analysis, digital speech. Quantitative analysis of the survey data, sorting out the typical problems existing in the current tax service work in A city, and analyzing the causes of their occurrence, finally put forward feasible optimization proposals. It is hoped that through optimization, a new mode of private taxation will be created in City A Tax Bureau, which will improve taxpayers'experience, reduce the cost of both taxpayers and taxpayers, improve taxpayers' satisfaction, promote taxpayers'compliance with tax laws, and provide valuable analysis and suggestions for other units to study the optimization of tax service. Key words: Tax service; Optimization; Tax compliance1 目 录 摘要...............................................................I Abstract..........................................................III 1 绪论..............................................................3 1.1 研究背景 ...................................................3 1.2 研究意义 ...................................................3 1.3 研究思路及方法 ..............................................4 1.4 国内外研究文献综述 ..........................................6 2 概念界定和理论基础 ................................................9 2.1 纳税服务的概念 ..............................................9 2.2 税收遵从理论 ...............................................10 2.3 流程再造理论................................................11 2.4 全面质量管理理论............................................12 2.5 7Ps 营销理论................................................12 2.6 马斯洛需求理论..............................................13 2.7 纳税人满意度调查............................................13 3 A 市纳税服务问卷调查 .............................................15 3.1 A 市税务局纳税服务基本概况..................................15 3.2 A 市纳税服务满意度调查设计..................................17 3.3 调查实施....................................................19 3.4 调查结果分析................................................21 4 A 市税务局纳税服务存在的问题及原因分析 ...........................26 4.1 混淆纳税服务的概念 .........................................26 4.2 整体的服务资源不足 .........................................26 4.3 税收人力资源管理基础薄弱 ...................................27 4.4 多元办税缺乏吸引力 .........................................27 4.5 宣传辅导缺乏针对性 .........................................28 4.6 评价考核量化程度不足 .......................................28 4.7 纳税服务主观随意性过大 .....................................292 5 A 市税务局纳税服务工作问题相关对策 ...............................30 5.1 进一步厘清纳税服务部门职责 .................................30 5.2 大力推进多元办税建设 .......................................31 5.3 持续做好实体办税服务厅建设 .................................31 5.4 建立分类分级的纳税辅导体系 .................................32 5.5 强化税收基础人才保障 .......................................33 5.6 畅通诉求顶层响应渠道 .......................................34 5.7 探索优化涉税事项办理流程 ...................................34 5.8 建立科学有效纳税服务评价体系 ...............................34 5.9 创新推动纳税人自我管理 .....................................35 6 结论.............................................................37