The two core businesses of the tax authorities are tax collection and management and tax payment service,which are interdependent and mutually reinforcing.Under the background of the wisdom of "tax administration by numbers",the tax collection and management system has been continuously optimized,and tax service,as the eternal theme of the development of tax revenue,has also been given more arduous tasks of The Times.In short,the essence of tax service is to help taxpayers solve problems in the shortest time,to obtain the satisfaction of taxpayers.Taxpayers,as the object of tax authorities to provide tax service,are crucial to understand their constantly updated service needs for the optimization of tax service.That is to say,taxpayer satisfaction is an important standard to measure the quality of the tax service provided by the tax authorities.Therefore,from the perspective of taxpayer satisfaction,studying the path of tax service optimization is of great significance and research value.Based on the theory of public service satisfaction and tax compliance theory,the author makes a research on the present situation of taxation service and taxpayer satisfaction of Shanxi S County Tax Bureau through literature research,field consider,questionnaire survey and interviewing method.Among them,the questionnaire survey method is the main research method of this paper,and the results of the survey data are the important argument of this paper.From the perspective of taxpayers,the problem of low comprehensive satisfaction of tax service of S County Tax Bureau was found.Based on the analysis of the bad experience of the taxpayers,this paper puts forward the direction of the optimization of the tax service in S County Tax Bureau.By analyzing the data from the questionnaire,fully stand in the perspective of the taxpayer satisfaction is not high mainly include: window tax personnel quality to improve,wisdom tax construction hardware and software,tax propaganda comprehensive refinement does not reach the designated position,the performance appraisal mechanism is not standard and the taxpayer subject status is not fully implemented.Contrast the above reasons,trying to provide tax service subject,tax cadres,tax service means,information construction,tax service effect,tax propaganda and tax service environment,tax business environment and other four angles S county tax bureau improve tax service satisfaction optimization path,think should strengthen the tax cadre team construction,strengthening the construction of tax service information,improve the quality of tax publicity and merit tax business environment to optimize tax service,improve tax service satisfaction.Therefore,through the research of taxpayer satisfaction as the entry point,the optimization countermeasures of tax service of S County Tax Bureau are proposed,so as to find new ideas and new ideas for the grassroots tax authorities to improve the tax payment service.This perspective is very innovative and of reference value. |