Research On Establishment And Application Of Tax Service Satisfaction Evaluation Index System For Local Tax Bureaus

The 21 st century has witnessed an increasing pace of economic globalization and fast economic and social development. Under such circumstances, tax service is put high on the agenda of the governments and tax authorities. To some extend, the construction of a sound tax service satisfaction index system will improve tax service, which will contribute to the state tax revenue. Tax is a fundamental source of state revenue, and the state if whether a country has a complete tax system or not directly determines its country’s or region’s economic development.The paper chooses local tax bureaus as research subject, focusing on the establishment of local tax bureaus’ tax service satisfaction evaluation index system: setting up the system through project analysis, internal consistency analysis, factor analysis and test of validity and reliability. The system mainly covers tax service, tax publicity, administrative law enforcement, taxpayers’ rights and interests and clean tax, accounting for 35%, 25%, 20%, 10% and 10% respectively with a combination of AHP method and Expert Delphi method.In addition, a survey questionare on taxpayers’ satisfaction about local tax service is conducted, with the top five being ser vice hall environment, transparency of tax policies, openness of tax items, openness of licensing items and openness of tax-related information sources. Aspects of openness of tax procedures, IT application level, attitudes of the staff, tax processing eff iciency and public scrutiny are the least satisfactory. Taking Weihai Municipal Local Taxation Bureau as an example, the survey result indicates that the constructed tax service satisfaction evaluation system is practical application.The result is that, the score of tax service satisfaction of Weihai is 73, which is between General and Quite Satisfactory. This indicates that Weihai tax authorities have done a satisfactory job and still have a lot of room for improvement in their tax services. The main causes of the problems are loopholes of tax item design, low level of IT application, low efficiency of system, severe needs for improvement in skill and social public service system.Last, based on the current tax service satisfaction problems in Weihai municipal local taxation bureau, a series of solutions and suggestions are put forward about how to improve local tax service. Specifically, they include aspects of improving tax service system, IT application in tax service, human resources management and education of talents, promoting reform and innovation, guaranteeing taxpayers’ fundamental rights as well as improving public service capability.