基于納稅人需求導向的納稅服務研究.pdf

1、原創(chuàng)性聲明本人聲明，所呈交的學位論文是本人在導師指導下進行的研究工作及取得的研究成果。盡我所知，除了論文中特別加以標注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫過的研究成果，也不包含為獲得中南大學或其他單位的學位或證書而使用過的材料。作者簽名:少枷晚竿年二少關于學位論文使用授權說明本人了解中南大學有關保留、使用學位論文的規(guī)定，即:學校有權保留學位論文，允許學位論文被查閱和借閱學?？梢怨紝W位論文的全部或部分內(nèi)容，可以采用復印、縮印

2、或其它手段保存學位論文學?？筛鶕?jù)國家或湖南省有關部門規(guī)定送交學位論文。作者簽名:少擬導師簽名雇耐日期:坷年I)月、碩十學位論文ABSTRACTABSTRACTCurrently，TaxTheoryCireleandtaxsectionofeverylevelPaysmuehattensiontothehotissues—taxservice.Recently，fromtheasPeetsofinstifution，methodandme

3、asure，taxservieeinoureountrymakesgreatProgress.However，whether15theoryorPractiee，therearemanyProblemintaxserviceofoureountry，beeauseofthemonitoreoneePtreformedinalongPeriodofPlannedeconomy.ItProminentlyrefiecfsthattheloe

4、ationoftaxservicedoesn’testablishorientationastherequirementfortaxPayef，there15agreatgaPbetweentaxservieeofferedbytaxseetionandtherealrequirementbytaxPayer.Butit’5theinnerdemandtoestablishtaxservieewhiehtakestherequireme

5、ntoftaxPayerasientationinmarketeeonomy.It’5theobjeetivedemfthegovemmentofservieestyle.It’5thedemandforthisPeriodtocoordinatetaxand15theurgentdemandfortaxPayer.ThereforethiskindofresearehhasbeensetuP.Onthethresholdofthede

6、finitionofrelativeeoneePt，thisreseareh15fo百ndedonthetheoryofnewPublicmanagementandnewPublieservieeandthetheoryofsocialeontaet.ltexPlorestaxservieeguidedbythedemandoftaxPayer.Then，take“Yeity’，fexamPle，inthemethodofqualita

7、tiveresearchgroundedtheory，onthethresholdofsituationoftaxservieeandthedeePlyanalysisestablishedbydemandoftaxPayer，itProPosesconeePtionoftaxservicebasedonrequirementoftaxPayer.EstablishingtheeoneePt15basedintaxPayerandtak

8、enresPeetfuldemandasorientationreformingthemethodoftaxserviee15guidedbyeffieientrequirement:standardizingbehavioroftaxservice15guidedbyequalrequirement:Perfectingtaxservieemeehanism15guidedbythePrescriPtivedemand:PrePari