The Study Of The Countermeasures Of Improving Taxpayer Satisfaction In Taxpayer Service Hall Of Panjin City Local Tax System

The development of a country and the operation of a government cannot do without the economic support from tax.As the source and guarantee of tax revenue,taxpayers are the main object of tax service.In recent years,the Central Party and the State Council have been promoting the optimization of business environment and the deployment of“delegating power,improvingregulation and optimizing services” and they have also proposed higher requirements on tax service.In order to reduce the tax burden of taxpayers and protect the legal interests of them,the unhealthy tendency causing damage to the interests of the taxpayers should be penalized,thus creating a satisfactory,transparent,fair and convenient tax environment.In this way,the creativity of the market players will be vitalized and a harmonious tax relation will be created.Deeply exploring a special public service is beneficial for a better understanding of the general public service system of Chinaand the construction of a service-oriented government.Through theoretical analysis,literature research,empirical study and systematic analysis,this paper researches on the measures to improve tax service based on new public service theory,tax compliance theory and performance appraisal theory.Based on the demand of the taxpayers,this paper studies the tax situation of local tax system of Liaoning Province and analyzes the demands of taxpayers from counties and districts of Liaoning.Five problems of the current tax service have been identified.Firstly,the information construction lags behind the demand of the taxpayers;secondly,the quality and efficiency of tax service is of no good;thirdly,the competence of the tax workers should be enhanced;fourthly,the policies should be further put into practice and finally,the service environment of the tax service hall should be improved.By analyzing these problems,three main reasonsbehind them have been found.First of all,the separation of local and national tax has led to the excessive cost;secondly,there is still much room for tax officials to enhance their awareness of tax service;at last,the performance appraisal is short of incentive function in practice.In view of these reasons,five measures have been proposed in this paper to improve tax service: firstly,the institutional structure of tax service should be further optimized;secondly,tax culture of the new era should be strengthened;thirdly,a more convenient tax service system should be created based on information technology;fourthly,the upgrade and transformation of tax service hall should be promoted and finally,incentives to tax workers should be enhanced.With meeting the demand of taxpayers and serving the taxpayers as a start point,we ought to optimize the institutional structure of tax service,thus putting the tax service system construction in place.Moreover,the information construction of tax service should be paced up to allow the taxpayers to finish their tax businesses online or on their mobile terminals and the corresponding information technology-based tax service hall should be constructed to meet the consulting demand of taxpayers.The competence of the tax workers should be enhanced.On the one hand,tax culture of a new era should be highlighted to enhance tax service awareness and on the other hand,incentive system should be created and implemented to promote the initiative and creativity of tax service.