Investigation And Research On The Satisfaction Of Changsha State Tax Service Based On The Tax Cost Perspective

High quality tax service is consistent with the trend of the times,is in line with the inherent requirements of the development of China's market economy,it is the urgent expectation of the vast number of taxpayers.The tax cost has an important influence on the taxpayer's compliance.The high tax cost will lead to the dissatisfaction of the taxpayer to the tax department,affect the relationship between the two sides,do not help to collect the harmony and improve the compliance of the taxpayer,and optimize the quality of tax service,improve the efficiency of tax service and reduce the cost of tax,not only reduce the tax cost,not only reduce the taxpayer's cost,but also reduce the taxpayer's cost.It is important to build up a long-term mechanism for tax service.The State Administration of Taxation(State Administration of Taxation)has made great efforts in the work of paying tax services,carrying out the "action of running the people in the spring breeze" and introducing a number of policies and regulations to provide more convenient services for taxpayers to deal with tax matters.Tax service work is not an overnight work,but a systematic work.It needs a lot of coordination and coordination,and it needs to understand the needs and expectations of the taxpayers in an all-round way,making the optimization of tax service work more difficult.From the perspective of tax cost,this paper selects the Changsha State Tax Bureau as the research object,combining the questionnaire and the satisfaction of the tax service,and analyzes the problems in the tax service work of the Changsha state tax bureau.Through a questionnaire survey to the Changsha National Tax Bureau,the author understands the basic situation of the State Tax Bureau and the satisfaction degree of the tax service in Changsha,and according to the taxpayer's evaluation of the tax service and from the perspective of the tax cost,finds out the shortcomings and problems of the current tax service in the state tax department.In this paper,the questionnaire is designed from the angle of tax cost by combining the actual work of tax service.The questionnaire includes three aspects of time,psychology and money cost.Through the statistics and analysis of the results of the investigation and the investigation of the satisfaction of tax service in the state tax department,it finds the existence of tax service.At the same time,the problems are analyzed from three aspects of time,money and psychological cost.The main problems that affect the time cost are:tax publicity and guidance,the cause of the tax workers themselves,the"gold tax" system and the royalty software,examination and approval supervision,and so on.The problems that affect the cost of money are:the extra expenditure caused by the tax dispute and the unstandard handling of the traffic,the fine or the late payment.Through in-depth analysis of the problem and combining the status of the work of the state tax department,the author puts forward some suggestions on improving the quality of tax service and reducing the cost of tax payment from the perspective of tax cost.