Investigation Of Tax Payer Satisfaction In Tax Inspection And Promotion Strategy

As an important means for tax authority's tax collection and management, tax examination is a way that both the tax authority and taxpayer frequently contact with. It is also a key part that manifest the deeply rooted problem between the tax collector and taxpayer. With the fast development of our country's economy in these years, local tax system's tax collection and management are facing an unprecedented pressure. Meanwhile, the taxpayer's right protection and legal awareness also reach to an unprecedented level. And taxpayer's acknowledgement and compliance to the tax inspection result are both required by high effective tax collection and harmonious taxation and tax payment relation.This paper proceeds with Shenyang Local Taxation Bureau Gaoxin Branch's survey on taxpayer's satisfaction index during the tax inspection process. Based on the establishment of taxpayer's satisfaction index system during the tax inspection process, through designing the questionnaire and interview outline, collecting and organizing data, this paper summarizes taxpayer's satisfaction index during the tax inspection process, analyzes and concludes that the main problems during the tax inspection process are indifference and misinterpretation about the taxpayer satisfaction concept, the disharmony between taxation and tax payment, and high risk in tax compliance.Based on the survey data, this paper proposes some measures and suggestions to improve taxpayer's satisfaction index during the tax inspection process. Firstly, create a taxpayer-first local taxation culture to guide the tax inspection work; secondly, improve and complete the tax inspection mechanism and make it become a guaranty; lastly, through building a comprehensive support system for harmonizing the relations between taxation and tax payment and improving the tax inspection work, it will satisfy the taxpayer and finally get their compliance.