I 摘要 在现代税收理论的支持下，纳税服务已成为世界各国现代税收征管的新战略和总 趋势。良好的纳税服务环境对降低税收征纳成本，提高税务机关征收管理效率，提高 纳税人的纳税遵从度和满意度具有重要的作用和有力的支撑，是做好税收工作的前提 和基础。2018年两会上的李克强总理在政府工作报告指出，深化“放管服”改革。 深入推进“互联网+政务服务”，使更多事项在网上办理，必须到现场办的也要力争 做到“只进一扇门”、“最多跑一次”。2015年，国家税务总局制定了“互联网+行 动计划”，其中明确了税务机关可以充分利用互联网思维，利用新技术，例如云计算 和大数据整合纳税服务资源，优化“互联网+”过程中的纳税服务流程，促进网上纳 税平台的建设，并建立一个新的“互联网+税收服务”模式。同时，应尽快推出更多 的纳税服务工具，最大限度地维护纳税人的利益、保障纳税人的权利，提高纳税人对 税法的遵从度，为税收现代化注入新的活力和新的动力。 本文通过文献研究法、STEP分析法、质性研究法对国内外纳税服务相关文件的 收集、识别、整理和分析，形成对现行纳税服务模式的科学认识。通过当前社会环境、 技术环境、经济环境、政治环境不断发展变化的背景下，对纳税服务模式的各项因素 做系统、全面的梳理和聚类分析。通过研究设计、研究对象的选择、资料收集（通过 访谈和观察等形式）、实物收集、资料的整理和分析、成果表达的步骤针对当前基层 税务部门纳税服务模式存在的问题和现状提出具体的解决方案和优化建议。 论文共分为五部分: 第一章是绪论部分，主要介绍了本文选题的背景和和选题的意义，总结了国内外 税务服务的研究内容，本文的研究思路和研究方法以及存在的不足和创新之处。 第二章介绍了相关概念的界定，主要是税务服务的基本理论和服务规范的分析， “互联网+”相关概念介绍和“互联网+税务”行动计划文件剖析。 第三章对目前CW税务系统纳税服务的实际情况进行了走访调查，通过典型案例 进行分析，通过图表比对数据进行问题研究。 第四章根据第三章分析的问题，总结出CW税务局纳税服务存在的问题和有待提 高的工作，并逐条进行了归纳总结。 第五章针对CW税务局纳税服务体系现在和存在的问题，对完善税收服务工作提 出进一步优化的建议和措施，阐述“互联网+”时代创新纳税服务模式得到优化，纳 税服务质量得到提高，纳税人个性化服务需求得到满足以及对未来纳税服务工作的展 望。 本课题研究报告对纳税服务基本理论进行了阐述，对纳税服务规范、“互联网+ 税务”的发展现状及趋势进行了分析，从CW税务系统纳税服务工作当前实际出发， 西安电子科技大学硕士学位论文 II 将本课题的研究范围界定为税务机关在“互联网+”背景下提供的以纳税人需求为价 值导向的更优化的纳税服务。 “互联网+”纳税服务作为一个新的研究领域，由于知识水平有限，国内外对互 联网新领域及其整合的理论研究还不够，对互联网融合纳税服务的理论体系尚不成熟， 对基层税务服务具有理论指导性、可操作性和创新性的研究成果尚未形成。为了对新 形势下纳税服务进一步研究，笔者将查阅大量的税收征收管理和纳税服务方面的理论 资料和实践案例，了解税务部门纳税服务工作流程，重新认识纳税服务的研究现状和 未来发展趋势。 关键词：纳税服务；“互联网+”；模式变革 ABSTRACT III ABSTRACT With the support of modern taxation theory, tax service has become a new strategy and general trend of modern tax collection and management in countries all over the world. A good tax service environment plays an important role and a strong support for reducing the cost of tax collection, improving the efficiency of taxation administration, and improving taxpayer's tax compliance and satisfaction. It is the premise and basis for doing a good job in taxation. In the 2018 meeting, Premier Li Keqiang’s report on the work of the government pointed out that the reform of the “distribution service” was deepened. In-depth promotion of "Internet + government services", so that more matters are handled online, we must also go to the site to strive to achieve "only one door", "run at most once." In 2015, the State Administration of Taxation developed the “Internet + Action Plan”, which clarified that tax authorities can make full use of Internet thinking and use new technologies, such as cloud computing and big data to integrate tax service resources, to optimize taxation in the “Internet Plus” process. Service process, promote the construction of online taxation platform, and establish a new "Internet + tax service" model. At the same time, more tax service tools should be introduced as soon as possible to maximize the protection of taxpayers' interests, protect taxpayers' rights, improve taxpayers' compliance with tax laws, and inject new vitality and new impetus into tax modernization. Through the literature research method, STEP analysis method and qualitative research method, this paper collects, identifies, sorts and analyzes the relevant documents of taxation services at home and abroad, and forms a scientific understanding of the current tax service model. Under the background of the current social environment, technical environment, economic environment and political environment, systematically and comprehensively combing and clustering the various factors of tax service model. Through research design, selection of research objects, data collection (through interviews and observations), physical collection, data collation and analysis, and results presentation steps, the specific problems and current situation of the current taxation service model of the basic taxation department are proposed. Program and optimization recommendations. The paper is divided into five parts: The first chapter is the introduction part, which mainly introduces the background of the topic and the meaning of the topic, summarizes the research content of tax service at home 西安电子科技大学硕士学位论文 IV and abroad, the research ideas and research methods of this paper, as well as the existing deficiencies and innovations. The second chapter introduces the definition of related concepts, mainly the basic theory of tax services and the analysis of service norms, the introduction of the concept of “Internet +” and the analysis of the “Internet + Tax” action plan document. The third chapter conducts a survey on the actual situation of the current CW tax system tax service, analyzes it through typical cases, and conducts problem research through chart comparison data. According to the problems analyzed in the third chapter, the fourth chapter summarizes the problems existing in the tax service of CW Taxation Bureau and the work to be improved, and summarizes them one by one. The fifth chapter is aimed at the current and existing problems of the CW Taxation Bureau's tax service system, and proposes and measures to further improve the tax service work. It elaborates that the innovative Internet service model in the “Internet+” era is optimized, and the tax service quality is improved. Personalized service needs are met and the outlook for future tax service work is expected. The research report of this topic expounds the basic theory of taxation services, analyzes the development status and trends of tax service norms and “Internet + taxation”, and demarcates the research scope of this topic from the current reality of CW tax system tax service work. Tax-optimized tax-oriented services provided by tax authorities in the context of “Internet +” with taxpayer demand. "Internet +" tax service as a new research field, due to the limited knowledge level, new field on the Internet at home and abroad and the theory research of the integration is not enough, the Internet tax service theory system is not yet mature, is theory guidance for grass-roots tax services, operability and innovative research results has not been formed. In order to further study the tax payment service under the new situation, the author will consult a large number of theoretical data and practical cases of tax collection management ABSTRACT V and tax payment service, understand the tax payment service workflow of tax authorities, and re-understand the research status and future development trend of tax payment service. Keywords: tax payment service;"Internet plus";mode change 插图索引 VII 插图索引 图3.1 2014年-2017年便民办税春风行动统计图 .......................... 20 图3.2 CW税务局纳税信用等级评价情况图 ... 21 图3.3 2017年1-10月份按车购税车辆类型数量占比情况图 ....... 25 图3.4 2