Research On Improvement Of Tax Service Quality Of Kaiyuan City Taxation Bureau

With the improvement of social development,the people expect to get better quality and more efficient public services.The general secretary Xi Jinping pointed out that "The people's yearning for a better life is our goal".In order to meet the new expectations of the people,and respond to the higher demands for public services,continuously improve the quality of public service has become a cause of great concern to The Government.Tax authorities are government departments which directly facing the masses of people,the quality of tax service plays a vital role in improving the quality of government's public service.At the same time,improving the quality of tax service is the inevitable way for tax authorities to improve working efficiency,construct harmonious relationship of Levy and Payment,take the initiative to create a favorable environment for taxpayers and to promote the taxpayers' compliance on tax liability.The evaluation on service quality is the core link of service quality research.This thesis based on the three-factor model(PZB model)proposed by Brady and Cronin,partially do some change on it and add the “support quality” index into the model,finally designed the tax service quality evaluation model which is apply to the tax authorities at the grass-roots level.And then utilize most of the indicators which belongs to specific indicators of the PZB model to evaluate the quality of services provided in the taxation system,explore the evaluation indicators of the quality in tax service which is applicable for the taxation authorities at the grass-roots level.After that by designing survey questionnaire and selecting a specific tax authority at the grass-roots level,aim to carry out an investigation on the quality of tax services.Expecting to find out the status quo and problems exists in the current tax services,then putting forward suggestions pertinently to improve the quality of tax services in the tax authorities at the grass-roots levels.This thesis take Kaiyuan City Taxation Bureau as the object of research,according to above service quality evaluation model and evaluation indicators,design the questionnaire and conduct an investigation on both aspects include the external taxpayers and internal staff,use the survey data to analyze the current status quality of tax services provided by Kaiyuan City Taxation Bureau.Contrast with evaluation index to sum up and analysis the main problems exists in the improvement of tax service quality of Kaiyuan City Taxation Bureau.Applying the knowledge of public management and taking the practical experience from parts of the country and abroad as reference.To sum up countermeasures to improve the quality of tax services,to provide a useful reference in promoting tax services and to create harmonious relationship of Levy and Payment in Kaiyuan City Taxation Bureau,meanwhile provide a useful reference to promote the taxpayers' compliance on tax liability.