Applied Research, Service Profit Chain In The Tax Agent Service Industries

Tax agency system in China began in the middle of the 1980s, when China was experiencing the change from the Planned Economy to the Market Economy. In order to meet the need of the reform in taxation, some tax administration agencies began to draw lesson from worldwide accepted regulations and make the first step into the tax agency system. The newly appeared system adapted well to the tendency of the reform in the economy system. It lightened the tax burden on the companies, reduced the risk and maintained those companies' legitimate rights and interests. Meanwhile it helped to guarantee the tax collection, reduce the cost the taxation, and improve the efficiency of the tax administration agencies. So it's welcomed by the tax bearers and the tax administration agencies widely.While the tax agency system in China is far from being completed. First, judging from the external environment, there are some misunderstanding to the system and the corresponding jurisprudence is not perfect yet. Judging from the companies themselves, they have no enough recognition to the characteristic of their own products and seldom do effective marketing promotions. Even when there are some efforts made by the tax agencies, most are simple sale promotions or literal propagandas. They don't use up-to-date theories to make their practical programming. China has entered WTO so more and more taxation affair agencies and personnel from abroad have come to China. They bring in advanced theories and managerial approaches as well as some systems and experience with them. It will bring great pressure to our native agencies. We should try our best to learn and to use those advanced theories and managerial approaches to improve our management ability, operation diathesis and service level.Marketing Promotion Theory has being developed from its being born out to the academic phase and now to the practical phase, and we've got a lot of research findings. James Heskett and Earl Sasser in the Business Institute of Harvard University bring forward the theory of the service profit chain. It's a research finding which has been practised on several thousand companies for more than 20 years. It reveals theoretically that the profit of a service company depends on the loyalty of the customers. According to the theory of the service profit chain, there are certain direct and substantial relations among the stuff's satisfaction, loyalty, ability, efficiency, the customers' value, satisfaction, loyalty and the company's profit, capability of growing. It's a creation and breakthrough to raise the theory of the service profit chain. It emphasizes that a service company should do marketing promotions to get not only the customers' but also the staff's satisfaction and loyalty. It tells a company and its stuff how to give the customers valuable service.The research in this article is based on the following thought and logical structure. Analyze the current characteristic, actuality and deficiency of the tax agency system in China and summarize the countermeasures by using the marketing promotion theory; Put the emphases specially on the design and structure of the service profit chain carried out by the tax collectors' office of Sichuan Shengzhi so as to demonstrate the application of the theory of the service profit chain in the tax agency companies.The article can be divided into 5 chapters.Chapters 1, summary and analysis on the characteristic of the tax agency service and the current characteristic, actuality and deficiency of the tax agency system in China.Chapters 2, bring forward the theory to settle the problems in the tax agency system in China setting up the theoretic framework of the service profit chain, and the meaning of the service profit chain to the tax agencycompanies and countermeasures to the using of the service profit chain.Chapters 3-5, analysis on how to carry out marketing promotion and gain the satisfaction and loyalty of the stuff, how to give the customers valuable service and gain the satisfact...