基于納稅人需求導(dǎo)向的納稅服務(wù)研究.pdf

1、原創(chuàng)性聲明本人聲明，所呈交的學(xué)位論文是本人在導(dǎo)師指導(dǎo)下進(jìn)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(biāo)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(xiě)過(guò)的研究成果，也不包含為獲得中南大學(xué)或其他單位的學(xué)位或證書(shū)而使用過(guò)的材料。作者簽名:少枷晚竿年二少關(guān)于學(xué)位論文使用授權(quán)說(shuō)明本人了解中南大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即:學(xué)校有權(quán)保留學(xué)位論文，允許學(xué)位論文被查閱和借閱學(xué)?？梢怨紝W(xué)位論文的全部或部分內(nèi)容，可以采用復(fù)印、縮印

2、或其它手段保存學(xué)位論文學(xué)校可根據(jù)國(guó)家或湖南省有關(guān)部門(mén)規(guī)定送交學(xué)位論文。作者簽名:少擬導(dǎo)師簽名雇耐日期:坷年I)月、碩十學(xué)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