| Tax payment service runs through the whole process of tax collection and management.It is a close link between tax departments and taxpayers,and plays an important role in promoting the efficient and orderly development of tax work.Taxpayer satisfaction is a standard to test whether the tax payment service meets taxpayers’ expectations,and its level is directly related to taxpayers’ experience of handling tax.Therefore,in the context of deepening the reform of tax collection and management system,it is of great significance for tax authorities to improve the satisfaction of taxpayers and build a harmonious relationship between tax collection and payment by investigating the satisfaction of taxpayers to explore the problems,analyze the causes and put forward countermeasures.Based on the new public service theory,tax compliance theory and customer satisfaction theory,this paper takes the current situation of tax payment service of Fuzhou Tax Bureau as the entry point and investigates the satisfaction of tax payment service of Fuzhou Tax Bureau through literature research,questionnaire survey and statistical analysis.According to the result of combination of questionnaire survey results and taxpayers demand comprehensive analysis,it is concluded that fuzhou city tax service,tax service quality effect,service are the capa,policy implementation,information construction,a management problem,and from the service resources,tax efficiency,publicity training,information mechanism,supervision and management,and other aspects reasons,Finally,suggestions on tax service optimization are put forward from the aspects of improving the quality and efficiency of tax service,perfecting the tax service system,improving the tax publicity mechanism,strengthening the construction of tax information and improving the supervision system of tax service.It is hoped that the research of this paper can provide some ideas and reference for fuzhou Tax Bureau and even other tax authorities to optimize tax payment services,so as to further harmonize the relationship between tax collection and payment,promote tax compliance and improve the quality and efficiency of tax collection and management. |
