Research On The Improvement Of Tax Service Quality Of Y County Tax Service

Benjamin Franklin once said that only two things are inevitable in life:death and taxes.In the context of building a service-oriented government,deepening the reform of its own functions,and actively optimizing the business environment in China,citizens are increasingly waking up to the protection of their own rights and interests,and taxpayers' demand for providing high-quality tax payment services by tax authorities is becoming more and more urgent.However,the service capacity and supply of grassroots tax authorities in China cannot fully meet the needs of tax payment subjects.Therefore,it is necessary to constantly optimize the quality of tax payment services so as to effectively improve taxpayer satisfaction and tax compliance,which has also become the core topic that urgently needs to be studied and solved in the reform of tax collection and administration.This paper takes Y County Tax Service as an empirical case to investigate its tax service work.By studying taxpayer satisfaction and demand,this paper analyzes the existing problems and causes of tax service quality of Y County Tax Service and proposes countermeasures.Based on the new public service theory,tax compliance theory and customer satisfaction theory,this paper firstly defines the concepts of tax service,tax service quality and taxpayer satisfaction.Secondly,it introduces the general situation of Y County Tax Service and the status of tax service.By studying the research literature of tax service of domestic and foreign scholars and referring to the questionnaire of satisfaction in previous years,it designs the questionnaire of tax service quality.Through questionnaire and interview,access to taxpayer in the tax environment,efficiency,tax officers,protection of the rights and interests of the publicity of taxation,tax counseling,six factors of satisfaction and the way of the taxpayer for tax,tax information acquisition,tax training,counseling service content,personalized tax service,supervision of complaints,and tax services the demand of the overall work.Again,combined with the results of the questionnaire analysis,the current tax service quality analysis of Y County Tax Service,find out the existing problems,and respectively for tax informationization level is low,the efficiency is low,the business tax officers quality is uneven,the publicity of taxation,tax counseling effect is poorer and the complaint reporting handling feedback slowly.In view of the above problems,the causes are analyzed as follows: insufficient construction and support of tax service platform,imperfect tax service mechanism,unreasonable allocation of tax service human resources,insufficient motivation of tax service personnel to learn,insufficient depth of tax service concept,and imperfect assessment and supervision system of tax service.Finally,in reference to other regions on the basis of optimized tax service quality measures,combined with actual work experience,we put forward countermeasures and suggestions for improving the tax service quality of Y County Tax Service: convenient tax service,tax service standardization,chartered taxpaying service three-dimensional communication mechanism,service manpower allocation rationalization and comprehensive tax service quality management,so as to improve the tax service quality of Y County Tax Service to provide beneficial reference.