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

The clear concept of "tax service" originated in the 1950s,from the earliest origins of the United States and gradually to the world.At the national tax collection and management work conference held in 1990,our country first proposed that the tax officials should regard the collection process as the process of serving the taxpayer.In recent years,tax service has gradually become one of the hot spots of tax authorities in China,and it is also a new trend of modern tax collection and management.Tax service is the pillar of the tax authorities,is an important part of tax collection and management work.The quality of tax collection and management and the results of the show is also determined by the level of tax services.Through the establishment and improvement of the tax system satisfaction index system can improve the taxpayer satisfaction,can improve the taxpayer compliance,improve the quality of tax collection and management work for social and economic development to provide a strong financial backing.At the present,the tax service has met the challenge of the new Internet,not only put forward higher request to the tax service,but also brought the development opportunity to the modern tax service.With the "replacing business tax with value-added tax(VAT)" reform,"three norms" and the implementation of "three in one" system,the number of taxpayers will show a growth spurt,the taxpayer needs more convenient and more efficient service,will be more difficult to meet the satisfaction of the taxpayer.Tax services to achieve intelligence,big data,cloud computing requirements of the Internet age is still a little gap.This will give the tax service system challenges,bringing a new round of reform and innovation.This paper is to construct the evaluation index system of tax service satisfaction and apply this system to the national tax system of Anhui Province,to investigate the status quo of the satisfaction of the national tax system in Anhui Province,find out the problems and put forward some countermeasures.The basic idea is to study:first proposed the research background and research significance,literature review on the domestic and foreign tax service satisfaction;further describe the basic concepts of the State Taxation Bureau of Anhui province tax service satisfaction and theoretical basis,lay the theoretical foundation;then the American customer satisfaction model,construction of the tax service satisfaction evaluation index system by system design of satisfaction questionnaire,the statistical results of the questionnaire and the reliability and validity analysis and regression analysis by SPSS software,find the problems existing in the tax;finally,to solve the problem for the purpose,through the guidance of theoretical research and the actual situation of Anhui tax analysis,put forward the countermeasures to enhance Anhui tax service satisfaction problem in construction.Through the questionnaire survey results obtained can be seen in the multivariate linear regression equation,the influence of the quality perception of tax service satisfaction,the largest taxpayers complain second,followed by the tax authorities image,value perception of the impact of the minimum tax service satisfaction.In the specific questionnaire,the satisfaction of the taxpayer to the implementation of the policy was highest,and the integrity of the staff in the hall was higher.But the lowest level of satisfaction with the irs complaint was followed by low satisfaction with the 12366 hotline and online tax service.Combined with multiple linear regression analysis in front of quality awareness and taxpayers complain for the influence degree of the tax service satisfaction is the largest,quality awareness and taxpayers complain about satisfaction scores and lower,so we should pay more attention to the two level of index,combining with the practice of national tax system and tax services from six aspects,mainly from the propaganda work of the tax law,the hotline advisory services,entity and BanShuiTing online service countermeasure.