A Study On Taxpayer Satisfaction Measurement

Nowadays, China is dedicated to building harmonious society, as well as a service-oriented government. Revenue department (including national and local tax systems), undertakes major functions, such as increasing state revenue and regulating social economy, as one of the important part in government organizations. Revenue department, in the advance position to service the taxpayer, provides special public service. So, its form, level, effect would attract most attention relative to others. However, the only standard against the service performance of revenue department is taxpayers'satisfaction. Therefore, according to the research on taxpayer satisfaction index, we discover problems and figure a way of resolving it, which is significant for improving the work in revenue department and organization's overall form.Drawing on some interrelated theory like "Customs Satisfaction Index", combining practice of Chinese tax service, it is to do research on taxpayer satisfaction index in home. Based on this article, taxpayer satisfaction index reveals the level how taxpayer satisfied the service for taxpayer surely. Since service for taxpayer grows out of the taxpayers'proper requirements, taxpayer satisfaction index is in the same way as the level how the taxpayers' requirements are meted. Judging from composition, taxpayer satisfaction index could be divided into four aspects—idea satisfaction, behavior satisfaction, image satisfaction and value satisfaction. Then, how to measure the taxpayer satisfaction index scientifically? This article constructs Chinese taxpayer satisfaction index mold on the basis of ASCI, in the point of quantitative study, besides explores the measurement mold skills separately. This article also analyzes the measurement of satisfaction index in some a country of Administration of State Bureau of Hunan province in order to examine the scientificalness and feasibility of measurement mold. Finally, the text supplies some effectual ways of strengthening service ideas, completing service system, innovate service methods, elevate teams'inner quality by taxpayer satisfaction index interrelated theory, towards the current situation.