Grassroots Tax Service From The Perspective Of Customer Satisfaction Theory Optimize Research

Tax service is the basic function of the tax department.Taxpayers’ perception of tax service directly affects their initiative to fulfill their tax obligations.Therefore,the optimization and upgrading of tax service plays an important role in improving the quality and efficiency of tax administration.The focus of the tax service is at the grass-roots level,and the level of the service of the tax department at the grass-roots level directly affects the taxpayer’s compliance with the tax work,so the research content of this article is from the taxpayer’s experience to optimize the grass-roots tax service,constantly on the grass-roots tax department of the tax service improvement,so that taxpayers obtain a high level of service experience.With the development of society,the management concept of customer orientation and customer loyalty has emerged in the US,and has developed a complete theory of customer satisfaction.This theory has played a positive role in promoting the service level in business and education fields.In the theory of customer satisfaction,the idea of serving the recipient’s feelings as a criterion of optimization provides an important reference for the optimization of the tax service of the tax department at the grass-roots level.In the grass-roots tax service,we should learn from the theory of customer satisfaction,look at the problem from a different angle,and put forward the corresponding improvement suggestions,which is a new way to optimize the basic tax service.This paper is based on the theory of customer satisfaction,in order to improve the taxpayer satisfaction of this special customer as the primary goal,combined with "Internet plus +",tax decentralization,management,service and other major development trends,and actively carry out grassroots optimization of tax services.The article takes the tax service practice of Weifang Binhai State Administration of Taxation as a specific reference case,and finds out the problems,analyzes the causes of the problem and draws lessons from the advanced experience process,and finally puts forward the proposal to optimize the basic tax service.First,from the perspective of customer satisfaction analysis on Binhai State Administration of Taxation tax service work,find out the current grass-roots tax service problems,such as tax services and tax law enforcement coordination,the tax service is not standardized,the government rent tax service is not unified,the tax service efficiency is not high,the supervision and evaluation mechanism is not perfect etc.Aiming at the problems,based on the idea of customer satisfaction,this paper analyzes the causes of the problems from the aspects of service awareness,service process,service information communication and assessment mechanism.Secondly,based on the perspective of customer satisfaction,starting from the actual needs of taxpayers,we should learn from the advanced concepts and measures of tax service at home and abroad.At the same time,combined with tax compliance theory,new public management theory and public finance theory and other government management theories,we put forward suggestions for further improvement and improvement of grass-roots tax services.In order to improve the tax service level of the tax authorities at the grass-roots level and realize the "customer satisfaction" goal of the tax service,some useful exploration is made.