Research On Taxpayer Satisfaction Improvement Strategy Of City B Tax Bureau Based On Kano Model

Finance is the foundation of a country,tax is the financial base.As the economic pillar behind the national macro-control,tax revenue is of great significance to the benign and orderly development of the society,and the taxpayer service is always one of the core work of the tax bureau.As the target of the service,the taxpayer’s satisfaction level can be said to be the baton of tax work,which indicates the direction of tax administration and tax business reform.Especially since the merger of state and local government tax,the tax revenue of our country has gradually realized the transformation from extensive and dispersed management to fine and intensive,and the transformation from offline "face to face" to online "key to key".With the transfer of social insurance premiums,the implementation of the new individual Income Tax Law and the implementation of a package of preferential policies represented by large-scale tax rebates,tax reductions and fees,our tax source structure is further optimized and upgraded,the number of taxpayer payers further increases and the overall quality further improves,followed by an increase in the complexity of tax sources and the renewal of taxpayers’ demands.The adjustment of external policy environment combined with the deepening of internal administrative system reform has gradually transformed and upgraded the tax bureau from a traditional law enforcement department to a new service department with stronger business and better services.The voice and feedback of taxpayers have received more attention and feedback,which also makes it more challenging to provide good services for taxpayers and improve their satisfaction.In order to better solve various problems existing in the process of tax payment service,tax departments themselves have been actively exploring,from the most front-end tax service hall etiquette to the final back-end tax process design,from the gradual expansion of service scope to the gradual enrichment of service types,tax departments at all levels have made some achievements in their diligent exploration.However,there are still some persistent chronic problems,such as the cumbersome examination and approval process,the low level of intelligence and so on.Under many circumstances,the efficiency of the tax system is hampered,and the level of taxpayer satisfaction cannot break the existing bottleneck for a long time.Under the premise of deepening tax reform and comprehensively promoting the construction of smart taxation,how to upgrade the existing taxpayer services iteratively,so that the tax service ability can catch up with the level of economic development in the new stage of China,and further improve the taxpayer satisfaction is not only the current tax system to focus on the problem.It will also be the basic problem along with our goal of entering the middle developed country.Based on this background,this paper takes "the strategy of improving the satisfaction of taxpayers at the grassroots tax department" as the main issue,and takes B city which is located in the northwest of our country as the main research object,and investigates the satisfaction of taxpayers in B city by comprehensive use of questionnaires,interviews,data analysis and other methods.Through field visits,questionnaires and other forms,this paper analyzes the actual situation of B City tax Bureau in terms of taxpayer satisfaction,including the management system implemented in the front desk service place represented by the tax service hall,and the exploration and practice in the background error correction system represented by the taxpayer’s need to visit.Combining the advantages of IPA analysis method and Kano model,this paper analyzes the gap between tax-related services provided by tax departments and the demands of taxpayers by using the mixed category,sensitivity and comprehensive analysis measurement methods through five calculation indicators,and explores the real demand points in the heart of taxpayers and the sensitivity differences between different demand points.Charming quality has three service contents,namely,standardized and orderly tax related services,high level of tax information construction and tax related counseling and training.The emergence of these tax related service contents will greatly increase taxpayer satisfaction,but if these "surprise" services are not provided,taxpayer satisfaction will not decrease.The expected quality is that the tax guidance work of the tax service office is accurate and in place,the business handling is accurate and efficient,the response to the public consultation telephone is timely and accurate,the tax policy publicity is in place,and the acceptance of reports and complaints is timely and appropriate.These tax related contents are linearly related to the satisfaction of taxpayers.If these services can be timely followed up and satisfied,the satisfaction of taxpayers will rise rapidly,but if these services are not involved or the quality is low,Then taxpayer satisfaction will decline rapidly.The essential quality has four services,which are good tax office environment,tax collection in accordance with laws and regulations,tax law enforcement norms and fairness,and front desk service personnel and tax management personnel are honest in handling taxes.In the eyes of taxpayers,these services belong to the basic services that the tax department should provide,and providing such services will not improve the satisfaction of taxpayers,but if these threshold services are not provided,Taxpayer satisfaction will decline rapidly.Among all types of demands,the three service elements of F5’s timely and accurate telephone response to the public,F9’s tax policy promotion in place,and F12’s timely and appropriate handling of reports and complaints are the most sensitive and strong.After in-depth analysis of the mechanism behind these demands,corresponding solutions are proposed to complement the weaknesses and improve taxpayer satisfaction.The research and exploration of taxpayer satisfaction in this paper will help the tax bureau of B City to deeply and effectively implement the strategy of improving taxpayer satisfaction and continuously improve its service competitiveness under the background of the reform of the collection and management system,thus promoting the steady and long-term tax-related services of the city.