Research On Improving The Service Quality Of Grassroots Tax Offices Based On Six Sigma Management Metho

With the introduction of the service-oriented government in China,more and more concepts regarding government functions have been changed.As part and parcel of government,tax authorities are also adapting to the changing government functions so as to grow into a service-oriented organization.Moreover,as the demands of taxpayers and payers become increasingly diversified and personalized,tax authorities are also required to improve their service level accordingly.Grass-roots tax offices,the basic unit and organization offering tax services,are not only a window directly facing taxpayers for tax administration and low-based administration,but also the ultimate undertaker,executor and implementer of tax service liabilities.Recent years have witnessed the achievements of China’s tax authorities in improving the service quality and administrative efficiency of their grass-roots tax offices.However,in contrast with more mature and effective tax service systems in developed countries,China’s grass-roots tax offices are still faced with many problems,such as inefficient tax services and single means of services.Therefore,it is necessary to identify the deficiencies and problems existing in those grass-roots tax offices and figure out corresponding solutions for effective improvement in their service quality.As such,actual case studies were made in this thesis after drawing on advanced experience at home and abroad,and it was proposed to apply the six sigma management method,a successful mode in enterprise management,into China’s grass-roots tax offices,in hope of providing some reference to raise their service level.Theoretical analysis was first made in the thesis by introducing the service quality status of China’s grass-roots tax offices and the six sigma management method.According to the management philosophy of the six sigma management method,namely taking customer demands and data as the core,grass-roots tax offices in region D were taken as an example in this thesis,and the fuzzy comprehensive evaluation method was used to determine the direction for their service quality improvement based on questionnaire surveys and data analysis.Then causes of the problems were identified after determining taxpayer demands and detecting the existing defects.Finally,it was suggested to facilitate tax services by improving the online tax office in the electronic revenue and promoting contactless tax services,while a control method was also put forward to ensure the long-term effectiveness of the proposed scheme.