| In deepening the reform of tax management system under the background,the state explicitly put forward until 2020,to build the modern tax management system,to match the modern state governance and the governance system,reduce the cost of tax and tax,improve the quality and efficiency of tax collection administration,improve the satisfaction of taxpayers and compliance to ensure effective play to the functions of the tax,promote sound economic development and social justice.Therefore,in order to deepening to optimize the construction of the modern tax service system,the tax authorities shall be the taxpayer’s appeal in the first place,adhere to the "tax service work begins with taxpayers demand,based on the taxpayer satisfaction,finally the taxpayer compliance" principle,for the taxpayer satisfaction investigation and research,analysis of the influencing factors of taxpayer satisfaction,provides satisfaction to taxpayers tax service,so as to fundamentally comprehensive optimized tax service work,build a new business card tax authorities.This study takes Gulou District of Fuzhou as an example,draws lessons from the new public service theory,tax compliance theory and other related theories,through literature analysis,questionnaire survey and CATI(Computer-Assisted Telephone Survey)to investigate the tax service satisfaction of Fuzhou tax authorities,mainly from the policy implementation dimension and convenient service dimension.Questionnaires are designed from five perspectives: standardization of law enforcement,informatization construction and integrity and self-discipline.The factors affecting the satisfaction of taxation service in Fuzhou City are obtained.Finally,the factors affecting the satisfaction of taxation service in Fuzhou City are put forward from the following aspects: improving the efficiency of Taxation service,strengthening the construction of Taxation informatization,strengthening the publicity of taxation,and strengthening the construction of cadres.The countermeasures are put forward to comprehensively improve the satisfaction of taxation service in Fuzhou and optimize the quality oftaxation service in Fuzhou.This study consists of seven parts.The first part mainly elaborates the research background,research significance and research methods of this study,briefly summarizes the research status of domestic and foreign related theories,and makes research reviews;the second part defines the concepts of tax service and tax service satisfaction related to this article,and defines the new public service theory and tax compliance.Theories and other related theories are elaborated;the third part introduces the status quo of taxation service of Fuzhou taxation department from four aspects,including the practice and effect of improving taxation service;the fourth part is to construct the index system of taxation service satisfaction evaluation of Fuzhou taxation department;the fifth part is to Fuzhou taxation department.The satisfaction of taxation service in Fuzhou is evaluated on the spot,and the questionnaire of taxation service satisfaction of Fuzhou taxation department is designed and implemented.At the same time,the samples and scores are analyzed,and the factors affecting the satisfaction of taxation service of Fuzhou taxation department are obtained.The sixth part puts forward the complete conclusion based on the survey data and analysis of satisfaction.The seventh part summarizes the full text and analyses the shortcomings of this study. |
