An Investigation For The Degree Of Satisfaction Of Tax Management Of Dalian State Administration Of Taxation

Tax collection and management work is both the important content of the science of public management and the key work of tax authority. Since 1990 when China proposed the taxation service thinking, tax authorities have begun to transfer from “administration-oriented government” to “service-oriented government”. With the continuous promotion and development of the tax collection and management work, service awareness, service type and service quality witness obvious improvement; taxation relation is improved greatly. However,there are still problems and contradictories in the tax collection and management work.Therefore, it still needs us to explore, study and handle issues of how to optimize the tax collection and management work, improve the satisfaction of taxpayers and construct the harmonious taxation relation.This paper takes the Dalian national tax system as the example to study the satisfaction of taxpayers involved in the tax collection and management work. Firstly, it adopts the document analysis method to analyze papers related to the theoretical research and management status of tax collection and management work and the satisfaction model research both home and abroad; secondly, it designs the satisfaction investigation. On the basis of the actual status of Dalian national tax system, it defines the objectives and methods for the investigation, designs the satisfaction measurement indicators and questionnaires, tests the reliability and validity, adopts the methods of sampling and questionnaires to investigate taxpayers’ satisfaction on the Dalian national tax system and sorts out the data of 412questionnaires; thirdly, it makes factor analysis, correlation analysis and regression analysis on the investigated data and finds the existed problems in factors affecting the taxpayers’ satisfaction including communication and consulting, taxpaying service, tax source management, audit management and taxpayer salvation. By doing so, it comes to the reasons affecting the taxpayers’ satisfaction, which include the service philosophy, personnel quality,management system, laws and regulations, personalized service and the thinking concept of taxpayers; at last, it proposes countermeasures in improving taxpayers ‘satisfaction on Dalian national tax system From four aspects of enhancing service awareness, upgrading cadre quality, improving management system and laws as well as proving guiding service for taxpayers.On the basis of this investigation and study, this paper sets to make objective and fairevaluation on taxpayers’ satisfaction involved in the tax collection and management work of Dalian national tax system and thus propose realistic and feasible improvement plan.Meanwhile, it intends to provide beneficial references for improving national taxation system,especially the tax collection and management work in the grass-root tax authorities.