Empirical Study On Satisfaction With Tax Service In The Basic Taxation Department

Recent years have witnessed the fastest development of tax service with its deepening theory and remarkable effectiveness.However,it still remains some gaps to the international standard,leaders’requirement,tax payer’s expectation and tax staff’s demand.In new phase,tax service system is facing new trend and challenges.Firstly,some stubborn problems were longstanding,according to the investigation on satisfaction and demand of taxpayers over the years.Second,taxation indicators of business environment ranked low,at 105~thh globally.Third,tax jam issues stood out based on the investigation and inspection of State Council.Forth,there still exist some issues within taxation system from the responses of basic taxation staff.Fifth,negative impacts were obvious on tax convenience and experience from the news media and taxpayers’feedbacks.Therefore,a series of major initiatives have been adopted in taxation systems nationwide to raise the quality and efficiency of tax service.These actions mainly focus on optimizing the environment for taxation and business,increasing the convenience for residents’tax payment,establishing the tax credit management system,and improving the rights and interests protection mechanism of the taxpayers.All these various forms of measures have brought gradual improvement in tax service and made great contribution to regional economic development.However,it still remains some space for improvement.This paper started from the current status of basic tax service and then made theoretical studies on tax service and satisfaction.Based on the American Customer Satisfaction Index(ACSI)and integrated with the features of tax service and the practices of the taxation system in China,it designed a measurement index system for satisfaction with basic tax service,then developed an appropriate questionnaire,and conducted the survey within jurisdiction of tax system of Xiangyang.It also made specific analysis of each satisfactory indicator and targeted the outstanding issues from survey though deep interviews with taxpayers and tax staff.The results showed that the deficiencies existed during the process when the basic taxation departments provided the tax service,such as the weakness of service consciousness,low level of tax service,complexity of tax procedure,insufficiency of tax publicity,lack of highly-qualified tax consulting service,low degree of information in tax system,and a well-designed mechanism for protecting the taxpayers’rights and interests.It further explored the nature and sources of these existing issues,and put forward some targeted countermeasures.More attention should be paid to the root of the problems to transform the service consciousness,the objective issues to raising service quality,and the organization mechanism to strengthen service assurance.It aims to provide substantial references to the basic taxation authorities for optimizing tax services based on the empirical studies.