Research On The Optimization Of Tax Collection And Management Oriented By Tax Satisfaction

After the outbreak of COVID-19 in 2020,the State Administration of Taxation increased the policy of "reducing taxes and lowering costs",overlaying the uncontrollable tax contacts under the epidemic prevention and control,and the grass-roots tax units are facing new challenges in policy implementation,tax service,information system construction and meticulous management.Under the background of changes in the external economy and tax environment and the improvement of internal requirements of the system,the tax bureau of X county began to face problems such as the sharp fluctuation in the number of stock enterprises,the poor stability of key tax source enterprises and the decline in the ranking of tax collection and management ability.Therefore,based on the actual situation,this study starts with the tax satisfaction survey to analyze the problems and causes in the tax collection and management of X county tax bureau.Using the methods of literature research,case analysis,questionnaire survey and comparative analysis,this study analyzes the problems and causes of tax collection and management of X county tax bureau from the dimension of low tax satisfaction score,introduces two excellent cases in the province,summarizes and compares their experience in tax collection and management,and provides a basis for the optimization of tax collection and management of X county tax bureau.The main contents of this study are divided into five chapters:The first chapter is the introduction,which leads to the research problems from the background,expounds the research significance,research contents and methods,and combs the research results at home and abroad.The second chapter is an overview of relevant concepts and theoretical basis.It clarifies the relevant background of this study and the conceptual connotation of professional terms,and introduces the main ideas of relevant theories,so as to provide theoretical support for the later research.The third chapter is the analysis of the current situation and problems of tax collection and management of X county tax bureau.Stratified sampling based on tax scale.The satisfaction data of tax objects in the region are obtained by using the questionnaire.From the result analysis,the problems and causes of tax collection and management in X county in four aspects: policy implementation,convenient service,standardized law enforcement and information system construction are discussed.The fourth chapter is the experience of domestic grass-roots tax authorities in tax collection and management.It summarizes the specific practices of Zhuzhou Shifeng District tax bureau and Changsha Tax Bureau in tax collection and management,and summarizes and refines their successful experience,so as to provide ideas and reference for the optimization of tax collection and management of X county tax bureau.The fifth chapter is the optimization suggestions which is ensure policy implementation,Improve the efficiency of tax hall,Build digital system,Promote taxpayer behavior optimization and safeguard measures for the tax collection and management of X county tax bureau,defines the optimization objectives,ideas and specific measures,and puts forward the corresponding safeguard measures to promote the work efficiency of X county tax bureau and provide support for economic development,business environment and social harmony by improving tax satisfaction.Starting with the satisfaction of taxpayers with tax services and referring to the successful experience of domestic grass-roots tax departments,this study puts forward specific suggestions for the improvement of tax satisfaction and the optimization of tax collection and management of X county tax bureau.However,there is still room for further improvement in the richness of the questionnaire items and the empirical analysis of the questionnaire results.Future scholars can continuously improve the survey dimensions and contents of tax satisfaction in combination with regional characteristics,and introduce empirical models such as structural equation and correlation analysis into the analysis of questionnaire results to refine the survey and research of taxpayer satisfaction from the perspective of influencing factors,preference degree and sample nature.