Research On The Tax Service Satisfaction In Grass-roots Tax Authority

The improvement of tax service satisfaction is the intrinsic requirement of the construction of service-oriented government,and it is a strong guarantee to improve the tax compliance.Combined with working experience of author who has worked in the front line of tax service in Dong Guan for years,as well as related to the theory of tax service,the problem of tax service satisfaction,as the research object,is researched systematically in this article.Based on the related researches internal and overseas,the related concepts and theoretical basis of tax service is discussed,then this proposition is put forward: the nature of tax service satisfaction is taxpayers` perception of their requirements being fulfilled,and it is affected by objective factors(the ability of grass-roots tax authorities to provide six big tax services to meet the demands of the taxpayer),and subjective factors(taxpayers' perception degree of demands-being-satisfied).On the basis of theoretical research,this paper investigates tax service satisfaction in Dong Guan city,through a questionnaire of tax service satisfaction which was compiled by the tax service bureau of Dong Guan.The results show that while the overall level is still good,taxpayers still have a lot of dissatisfaction with the tax service bureau of Dong Guan.Taxpayers` discontent about tax service is from the objective factors(the lack of tax service ability),the subjective factors(the taxpayers` awareness deviation which is caused by information asymmetry and personal interest orientation),and the external environmental factors.The three factors are discussed respectively in this paper,and are analyzed in detail of the problems such as the information construction is not perfect,the protection for taxpayer rights is inadequate,the irrational factors,and the lack of resources.Then some suggestions are proposed,including "strengthening internal work,improving the ability to meet the demands of taxpayer","attaching the great importance to management the irrational factors which influence tax service satisfaction ","optimize the environment of grass-roots tax authority to better improve tax service satisfaction",etc.