The Research On The Factors Influencing Tax Training Effectiveness Of B City Tax Bureau

With the further economic development and the continuous improvement of comprehensive national strength of China,socialism with Chinese characteristics has entered a new era.The Chinese government has put forward the goal of building a service-oriented government which is satisfactory to the people.Under this new situation,the taxation department,one of the government departments,has also begun active exploration and has been effective in optimizing tax service and continuously improving the compliance and satisfaction of taxpayers.At the same time,with the continuous progress of the tax reform,the tax policies have been updated more and more frequently.The demands of taxpayers for tax law knowledge is increasingly refined,personalized,and diversified.But the tax training which is one of the services provided by the taxation department,could not meet the needs of taxpayers.This not only affects the taxpayers' evaluation of the overall work of tax service,but also restricts the tax department to enhance the quality of tax service.Therefore,improving the effect of tax training is one of theimportant contents that can not be neglected in optimizing tax service.Only by finding the factors affecting the effect of tax training can we improve the tax training effectiveness and promote the continuous improvement of the quality of tax service.Based on the theory of of the new public governance and the separation of public service provision and production,firstly this paper elaborates on the concept of tax service and training,and gives overview of the general situation of the tax training development and the results obtained by the B SAT(State Administration of Taxation).Combined with the specific forms and characteristics of the tax training provided by the B SAT,the author makes the research hypothesis that influences the effect of tax training from five dimensions,including the taxpayer situation,the organization of courses,the form of courses,the contents of courses,and the teacher status.Based on this,the research model is constructed and a questionnaire is designed for investigation.After using SPSS.24 to process the collected questionnaire data,results of principal component analysis show which main factors affecting the tax training effect of B SAT.Finally,through the establishment of linear regression to analyse whether there is a causal relationship between the tax training effect and the main influencing factors,it is found that the course organization,form and content and the level of teachers have a positive causal relationship to tax training results.According to the analysis,the countermeasures and suggestions are put forward to improve the effect of the tax training of B SAT.