Research On The Quality Improvement Of Tax Service In SY National Taxation Bureau

Since the concept of "service-type government" emerges,our government branches are gradually transforming job functions,and provide the public and the whole society public products and services based on people's needs.Along with the in-depth reform and higher standards of public service,the call of government optimizing public service quality rises too.As for tax department,tax service plays a positive role in cutting tax cost,alleviating taxpayer's burdens and structuring a harmony government-enterprise relationship.State administration of taxation believes the service logo of "starting from taxpayers' need,basing on taxpayers' satisfaction,ending in taxpayers' obey",and makes the optimizing tax service as striving direction.However,the absence of tax service evaluation system leads to uncertainty of tax service survey.As a tool of measuring the quality of public service,public service quality assessment has already been widely applied to the research of public service quality.In the light of this situation,the research of tax service quality assessment,which bases on the feeling of taxpayers,could not only test service level,but also help to explore taxpayers' realistic needs,and offer moderate evidence for improving the tax service quality.Basing on the theories of total quality management,Customer Relationship Management,Customer perceived service quality,this thesis uses research findings of scholars from both home and abroad such as the model of SERVQUAL as a source of reference to appraise tax service quality.The thesis also tries to construct a tax service quality assessment system through a series of practical activities like the survey of SY taxpayer's need,questionnaire survey,sampling check and factor analysis and so on.The mentioned system should include the five scopes of actual effect,responsiveness,lawfulness,transparency and information as well as 26 standards.At the meantime,featuring SY national taxation bureau.as a research object,the thesis applies the assessment system of tax service quality to analyze the problems and deficiency of SY national taxation bureau,and contribute the corresponding constructive suggestions.