Analysis Of Tax Arrears Collection Service Satisfaction In M City And Research On Its Promotion Strategy

Under the background of the reform of building a service-oriented government,as the administrative carrier for the majority of taxpayers to pay taxes in accordance with the law,all the behaviors provided by the tax authorities have the service attributes of helping taxpayers complete their tax-related obligations.Tax arrears collection service is a general term for the services provided by the tax authorities for taxpayers in arrears in the process of paying tax arrears in accordance with the law,which includes all the service characteristics covered by other tax services,such as policy interpretation needs,service convenience needs,fairness and justice needs,etc.The traditional tax arrears collection work is characterized by mandatory and "fault theory" is used to characterize taxpayers in arrears,resulting in unequal discourse power between tax authorities and taxpayers in arrears,resulting in neglect of the legitimate rights and interests that taxpayers in arrears should enjoy,and individual phenomena of inadequate services and irregular law enforcement,which seriously affect the efficiency and quality of tax arrears collection work.The tax arrears collection service proposed in this paper pays more attention to the protection of the rights and interests of taxpayers in arrears and the service experience in the entire process of tax arrears collection,regardless of whether the final tax arrears are recovered or not,the statutory rights and interests of taxpayers in arrears cannot be infringed.High quality tax collection services are not only a detailed requirement for achieving the long-term goal of comprehensively deepening the reform of the tax collection and management system,but also an objective reflection of administering and building service-oriented tax authorities in accordance with the law.They are also the practical needs of the vast group of taxpayers in China.Taxpayers in arrears are the service targets of tax authorities,and their satisfaction is a direct reflection of the quality level of tax collection services.Tax authorities can use taxpayer satisfaction evaluation to more accurately identify the problems in current tax collection services,help to comprehensively understand the actual needs of tax payers in arrears,promote the improvement of the supply of tax collection services,and thus significantly improve the satisfaction and sense of gain of taxpayers.Taking the M Municipal Tax Bureau as an example,this study makes full use of the new public service theory,takes the survey data of taxpayers in arrears in M as a sample,and summarizes the problems of the M Municipal Tax Bureau in the process of tax collection services in M City through data analysis.The specific problems are the lack of specialized high-level tax arrears collection group,the lack of service awareness,and the conservative policy publicity model,resulting in poor policy implementation;The tax arrears collection service policy is not clear enough,and the existing performance evaluation and talent incentive mechanisms cannot standardize service behavior;Repeated documents increases tax-related costs,homogenization of services,and poor stability of tax-related software affects the convenience of services;Taxpayers in arrears are not highly protected by their rights and interests,and the complaint and feedback mechanism needs to be strengthened.Finally,suggestions are put forward to improve the satisfaction of tax arrears collection service in M City from four aspects: standardized law enforcement,convenient service,policy implementation,and rights and interests’ protection,which also provides feasible reference opinions for the reform of the service model of tax arrears collection in the national tax system.