Strategic Research On Improving Quality Of Tax Payment Service In L City High-Tech Zone Taxation Bureau

Since the 19 th session of national congress of the communist party of China,the Party Central Committee has decided to adjust and optimize the functions of government agencies,comprehensively improve the efficiency of the government,and build a service-oriented government that the people are satisfied with.Further optimizing the business environment,providing taxpayers with better tax payment services,and building service-oriented tax authorities are the general consensus of tax authorities at all levels across the country.The quality of tax service is an important indicator to measure the tax service of a taxation authority.Constantly improving the quality of tax service and continuously satisfying the needs of taxpayers is the focus of tax service work.The grassroots tax authority is the first-line unit that directly targets taxpayers and provide taxpayers with tax services.They are the main departments that organize local fiscal revenue.As the direct implementer of taxation policy,the grassroots taxation authority,the provider of first-line taxation services,its institutional setup,staffing,and the level of cadre thinking and the level of business capability of the grassroots tax authorities have a great impact on the quality of tax service.As the grassroots unit of the L city tax system,L City High-tech Zone Taxation Bureau has continuously explored and worked hard on tax service work,and ranked among the top in tax service performance appraisal,but did not meet taxpayers' approval in the 2017 taxpayer satisfaction survey.L City High-tech Zone Taxation Bureau believes that it has a high quality of tax service,which is a huge contrast with the low satisfaction of taxpayers,that is confusing.This has had a great impact on the continued work of tax service in L City High-tech Zone.Therefore,investigating the quality of tax service in L City High-tech Zone is conducive to discovering the inadequacies of its tax service work,and analyzing the reasons to provide better targeted guidance with better tax-oriented services.Based on the literature analysis method,case analysis method and questionnaire survey method,this paper conducts research,interviews and analysis on the tax service work of L City High-tech Zone,and attempts to study tax service problem from the perspective of both supply and demand of tax service quality,based on the idea of SERVQUAL model,combined with the actual situation of the grassroots tax department of L City High-tech Zone,redesigned the research model in line with the local tax industry and applied it to practice.Then use the causal analysis method of administrative management theory and total quality management theory to analyze the four reasons that affect the quality of tax service,namely the reasons of taxation,the reasons of taxpayers,methodological reasons and environmental reasons,and propose the targeted proposals from these four aspects.Through the above studies,the paper has obtained the following four conclusions:(1)There are differences in the standard awareness and acceptance methods of taxpayers and taxpayers in terms of service quality;(2)Corporate taxpayers and individual taxpayers services There are differences in the level of perception and acceptance of quality;(3)these differences can be identified using the improved SERVQUAL model;(4)the theory and methods of total quality management can be used to better analyze the reasons that affect the quality of tax services.And take corresponding countermeasures accordingly.These studies can help to test the effectiveness of adapting to the new model,extend the application of total quality management theory,and have some enlightenment to other service quality assessment studies.At the same time,it can provide some inspiration to grassroots tax authorities in other regions,develop grassroots tax service quality management theory and effectively meet taxpayers' growing demand for tax services.