Strategies Research On Promoting Tax Service Quality Based On Implicit Demand

In China, under the guidance of scientific concept of development, service-oriented government and harmonious society, after years of exploration and practice, China’s tax services have got rapid development. But at the same time, with the consciousness of modern citizens, taxpayers’demand is becoming more diverse and specific, which deepens the current supply contradiction with tax authorities gradually. The contradiction of demand and supply has become a major obstacle to improve the quality of tax service. There are many kinds of demand, and some of them are even unknown to taxpayers themselves. These demands are defined as implicit demand in this paper. The explicit demand of taxpayers is easy to identify and satisfy, and so identifying and meeting the implicit demand for taxpayers is the key to improve the level of tax service.Based on the S SAT (State Administration of Taxation) as sample, through scientific and rational design of the questionnaire and descriptive statistical analysis, the characteristics of explicit demand can be summarized as:The first three choices of taxpayers’ channel of tax policy are the website, the news media and the tax service hall notice; The most expected tax counseling forms are online tutoring, special remedial classes and tax information; The top three expected tax reporting forms are online reporting, telephone reporting and simplified declaration; The most expected ways of getting information of process status or result are through the website, SMS platform, the tax service hall queries and telephone inquiries; The most expected management approach are SMS, remedial training classes and daily telephone communication; The top three expected types of tax services are the tax policy advocacy, the latest policy reminders and tax accounting treatment guidance. Implicit demands of tax service are further analyzed by econometric methods. Results of factor analysis by SPSS 19.0 show that the implicit demand of tax service can be defined as comfort need, convenience need, esteem need, participation and justice need. Through the establishment of ordinal logistic regression model, the relationship between the evaluation of tax service and implicit demand is found; comfort needs, convenience needs, esteem needs, participation and justice needs have significant influence on evaluation of tax service. The higher satisfied degree of comfort needs, convenience needs, esteem needs, participation and justice needs, the higher evaluation of tax service. Finally, based on the analyzed of implicit demand, measures of improving the tax service quality are proposed:As taxpayer comfort need-oriented, innovating tax service content; As taxpayer convenient need-oriented, improving tax service mode; As taxpayer esteem need-oriented, updating tax service concept; As taxpayer participation need-oriented, improving communication mechanisms; As taxpayer justice need-oriented, regulating tax service behavior.