资源型城市基于税源管理的纳税服务研究——以黑龙江省大庆市为例

Research on Tax Service Based on Tax Source Management in Resource-Based Cities—Taking Daqing City, Heilongjiang Province as an Example

摘要: 针对多年来税源管理入户检查多、提供服务少而影响纳税遵从并由此加剧税收风险的客观实际，结合国家近年来极力主张和提倡通过搞好纳税服务提高纳税遵从度的政策新形势，采用文献检索法、实践调研法、归纳演绎法和逻辑推理法等，以资源型城市大庆市为例，在分析国内外研究状况与趋势基础上，介绍了税源管理的涵义及其职责任务，剖析了税源管理对纳税服务的影响，系统探索了基于税源培植理念的纳税服务强化和创新措施，批判了重检查轻服务的传统税源管理做法，主张税源检查与培植并举，牢固树立以查保税，以纳税服务养税收、育税收、强税收的创新理念，积极利用国家政策开辟保税区和自贸区，建成出口产品加工带、产业驱动带和服务支撑带。

Abstract: In view of the objective reality that over the years of tax source management, more tax inspections but fewer services provided to taxpayer have affected tax compliance and thereby exacerbated tax risks. Combining with the new policy situation, the country has vigorously advocated and required the provision of tax services to improve tax compliance in recent years. Using document retrieval method, practice research method, inductive deduction method and logical reasoning method, taking the resource-based city of Daqing as an example, based on the analysis of domestic and foreign research status and trends, the meaning and responsibilities of tax source management are introduced. It analyzes the impact of tax source management on tax services, systematically explores tax service enhancement and innovation measures based on the concept of tax source cultivation, criticizes traditional tax source management practices that pay attention to inspection and despise service. It advocates the simultaneous development of tax source inspection and cultivation, and firmly establish the innovative concept of protecting tax by inspection, supporting tax, educating tax and strengthening tax by tax service. And actively use national policies to open up bonded areas and free trade zones, and build export product processing belts, industrial driving belts and service support belts.