Research On The Service Quality And Improving Suggestions Of L City Local Taxation Bureau

The party “18th conference” proposed that a comprehensive well-off society should be constructed and a service government, should be built with the scientific function, structure optimization, honesty and high efficiency and people' s satisfaction. It is an important part of building a harmonious socialist society to build the service tax government authorities which provide the vast taxpayers with the excellent, effective and convenient tax service under the new situation. In other words, it becomes the inevitable choice to carry out the scientific, professional and refined tax management. As the tax administration department, the tax authorities fully represent the national administrative organizations. All words and actions of the tax authorities shall show the overall level of the tax system. We are required to improve the tax service quality of the tax authorities scientifically and properly in the new tax trend to conform to the constantly updated environment. More accurate requirements and the stricter challenges have been raised for our current tax work. The requirements and the challenges are the key of the tax authorities' work. As we all know, the tax services are closely related to the targets of the tax collection. Some specialists have compared the tax collection and management system to a “pyramid”. They put the taxpayer service into the bottom and make it the foundation of the pyramid. It fully shows the importance of the tax service. Only the tax services are carried out well can the taxpayers obey the tax laws better. Therefore, it is the key of the tax collection and administration chain to really improve the tax service quality and efficiency. It is greatly important to maximize the function of the tax service. We are going to face a major task-- how to improve various tax services in a scientific, standardized and orderly way.After analyzing and learning the theory of total quality control, the paper shall choose the local tax bureau of L as the research object. Combined with the theory of new public management, the theory of tax compliance as well as the theory of tax law, it is going to explore the tax service management practices of the local tax system in L to find its system and disadvantages about the tax service management. An investigation and analysis shall be conducted to fully learn the current situation and problems of the local tax bureau's tax service quality management in L. Some measures are going to be provided based on the exploration of the tax service quality management's problems. By the research method--causal analysis chart(fishbone chart) method of total quality control, the paper is expected to deeply explore the five influence factors of the tax service quality of L, like staff quality, tax environment, tax procedures, service measures and information support. Then five aspects of optimization measures are proposed to fully improve the tax service quality. On the one hand, the analysis method and research conclusion shall provide some guidance to the local tax service of L. On the other hand, it shall give reference to some tax authorities of other places.