摘要
“放管服”改革,实质是由管理式政府向服务式政府的一个巨大转型,具有重大的
时代背景和历史发展意义。税务部门身为国家财政的主要部门,承担着“为国聚财,
为民收税”的重大责任,所以,为进一步优化税收营商环境,建立服务型的征税部门是
为了适应广大纳税人和经济社会发展的必然需要。但现在基层税务部门在纳税服务工
作中存在着优惠政策执行不彻底、工作人员服务态度不好、工作效率低、办税过程花
费时间太长、办税程序繁琐、办税系统性能差等现象。现在通过从实践出发,进一步
优化基层税务机关的纳税服务,既为推进“放管服”改革的成功落地提出了强有力的
保证,也是进一步提升纳税服务的有效途径。
论文以呼和浩特市税务局对纳税人服务的质量及管理状况为重点分析对象,以政
府服务理论和税收遵从理论以及客户需求理论为主要理论基础,先是介绍放管服、纳
税服务、纳税服务优化等的基本概念,然后又回顾了在呼和浩特市“放管服”背景之
下纳税服务现状以及所取得的重要进展,采用问卷调查方法将纳税服务现状以及纳税
人多方面纳税需要进行了采集,由此掌握了纳税人最实际的想法及其纳税需求,并利
用统计学的分析方法,以及采用计算机编程等手段进行分析,同时探究了“放管服”背
景之下在呼和浩特市税务局纳税服务管理中所存在的服务理念不够深入、纳税服务便
利化水平不高、办税人员素质还不够高、办税业务的网上管理系统还需要进一步优化、
税收宣传效果不太理想等一系列的问题,这里建议通过建立正确的服务理念、精简资
料、优化办税流程、优化电子税收局、积极推进税收宣传、推动纳税服社会化等优化
途径,力求提升呼和浩特税务局的纳税服务水平,并为其他各基层单位纳税服务提出
了可参考经验。
关键词：纳税服务；放管服；优化服务；税收遵从度

ABSTRACT
The reform of “streamlining administration, delegating power and
improving regulation and service” is essentially a huge transition from a
management-style government to a service-style government, which has a
huge background and historical development significance.As a major
department of the government, the taxation department bears the major
responsibility of "gathering wealth for the country and collecting taxes for
the people". Therefore, optimizing the taxation business environment and
establishing a service-oriented taxation department is to meet the needs of
the majority of taxpayers and necessary for economic and social
development. However, in the process of tax payment service work by the
grass-roots tax authorities, there are still many problems in the tax
department, such as insufficient implementation of preferential policies,
poor service attitude of staff, low work efficiency, long tax processing
process, cumbersome tax processing procedures, and poor tax system
performance.At present, further optimizing the tax payment services of the
grass-roots tax authority by proceeding from practice is not only the key
content of promoting the reform of “streamlining administration, delegating
power and improving regulation and service”, but also provides a strong
guarantee for the successful implementation of the reform of streamlining

administration, delegating power and improving regulation and service , and
also is an effective way to further improve taxpayer services.
This paper takes the tax service management of Hohhot Taxation
Bureau as the main research object, and takes the theory of government
public service, tax compliance theory and customer demand theory as the
main theoretical cornerstones. It firstly states the basic concept of
“streamlining administration, delegating power and improving regulation
and service,tax service, tax service optimization management and then
summarizes the work status and important progress of tax service in Hohhot
under the background of streamlining administration, delegating power and
improving regulation and service,Collecting various taxpayers' demand
information through electronic questionnaires, and and using statistical
analysis , by using of computer software programs and other technical
means, the taxpayer's request information is studied, so as to grasp the
taxpayer's most practical ideas and needs, and at the same time, it studies the
taxation service management work of Hohhot Taxation Bureau under the
background of streamlining administration, delegating power and improving
regulation and service. The problems that arise and the causes are analyzed
in order to provide an effective way to improve the management of
grass-roots taxation services.
。。。以下略