Research On The Countermeasures Of Improving The Service Quality Of Tax Departments

In recent years,the party and the state have a new understanding of government functions,put forward new strategic objectives,promote the transformation of government functions and build a service-oriented government.As a government functional department for the implementation of tax laws and regulations and the organization of tax revenue,the tax department is actively exploring the construction of a service-oriented tax authority and striving to provide tax services for taxpayers efficiently,qualitatively and conveniently.Tax service is a very important part of tax collection and management,and it is the basis of all links in the tax collection and management process.High quality,high efficiency,fairness and convenience of tax service can save taxpayers’ law-abiding costs,improve taxpayers’ tax compliance and tax satisfaction,and promote the smooth development of tax collection and management.The outstanding performance of tax services has greatly promoted the all-round development of tax work.In addition,as an important part of national fiscal revenue,tax revenue is an important force to promote the harmonious and stable development of society.With the further development of society and the further improvement of tax law,the tax process and tax related matters have changed significantly in the process of informatization.Taxpayers also put forward further requirements in terms of tax service quality,and the tax department itself has a higher pursuit of tax service quality.In 2018,the reform of the tax collection and management system of the taxation system and the merger of the former State Taxation Bureau and Local Taxation Bureau provided a historic opportunity for the tax department to improve the quality of tax service.How to do a good job in tax service and improve the quality of tax service is a subject worthy of study under the new situation and facing new challenges.Based on the further research on the quality of tax service,starting from the characteristics of tax service work,combined with the rich theoretical research and practical results at home and abroad,this paper discusses the current situation and existing problems of tax service of J district tax bureau of s city by using Kano questionnaire survey method and fully considering the influence of internal and external factors.Relying on the advantages of Kano model,combined with the measurement index of tax service quality based on SERVQUAL model,this paper constructs and uses Kano model to obtain the relevant elements of tax service quality,obtains the decision-making model of tax service quality improvement by using better worse coefficient analysis,and verifies the feasibility and effectiveness of the model by the tax practice of J district tax bureau of s city.Finally,from the efficiency improvement of tax service,performance appraisal Service innovation and other aspects put forward countermeasures and suggestions to improve the tax service level.