Investigation Of Taxpayers’ Needs And The Coping Strategies

Tax service is one of the core businesses of the tax authority. The taxpayers’ needs are the starting point and the end result of the tax service, which are related to the direction and effect of the tax service. Therefore, the tax authorities at all levels need pay enough attention to and strengthen the investigation and coping strategies of the taxpayers’ needs, and continuously meet the taxpayers’ reasonable and legitimate needs, so as to promote the effectiveness of the tax service, to improve the taxpayers’ satisfaction and tax compliance.Responding to the investigation of the taxpayers’ needs and coping strategies of Wenzhou Local Taxation Bureau as an example, the paper uses both theoretical analysis and empirical analysis to make study. The theoretical analysis of the paper elaborates theory basis of the taxpayers’ needs investigation and coping strategies, analyzes the implication, the characteristic, the types, and the influencing factors of the needs, and makes it clear the steps and work requirements on how we should carry out taxpayers’ needs investigation and take related coping strategies. The empirical analysis part introduces the detailed practice of Wenzhou Local Taxation Bureau on the investigation, analyzes the existing problems and causes. In view of the existing problems and causes and by drawing lessons from the experience of foreign advanced countries, the conclusion part of the paper puts forward universal strategies to effectively improve the effectiveness and efficiency of the taxpayers’ needs management and improve taxpayers’ satisfaction.