Research On Tax Service Satisfaction Of Baotou City

In the context of construction service-oriented government,the overall functions of the Chinese government are undergoing profound changes.As the administrative law enforcement department of the government,tax service is changing from management to service in tax system.In the process of this function transformation,the public satisfaction of tax service is gradually becoming an important external indicator to evaluate the work of local government departments.China has carried out taxpayer satisfaction in the nationwide survey since 2008and the results have been integrated into national tax performance evaluation system.In china,we have rich experience in practice area,while the theoretical research is seriously deficient.The research on tax service satisfaction started late in the foreign and domestic literature,and there was a lack in the existing literature.It is difficult to apply the research results in the theory to the practice,and the practice also lacks the guidance to the theory.This paper takes the consolidation of National Taxation Bureau and Local Taxation Bureau in 2018,as an opportunity to carry out a study on the satisfaction of tax service within a new tax system.This paper defines the conception of tax service which is one of the tax legal enforcement based on the tax law between the tax authorities and taxpayers,meanwhile distinguishes from tax service.Starting from the tax function,it uses AHP to establish satisfaction model?A?from a new perspective,which consists of six first-class indexes:tax administration?B₁?,tax related services?B₂?,information technology?B₃?,tax inspection?B₄?,complaints and feedback?B₅?,special indexes?B₆?,and 23 second level indexes?C?.The comparison judgment matrix is set up by means value that obtained from 10 experts scoring,ensure the consistency of logic CR=0.All consistency tests are passed through the cloud operator web page,and assign weights for each index.The paper also takes Baotou Taxation Bureau as an example,and designs a questionnaire based on the model.The questionnaire includes 23 satisfaction questions and 1open-ended question.23 satisfaction questions are divided into five ratings?very dissatisfied,dissatisfied,general,satisfied and very satisfied?with 5-point Likert scale,and marks with 1,2,3,4,5.1224 e-questionnaires were issued and collected by Questionnaire Star,of which 1213were valid,with effective rate of 99%.The questionnaire data conducts scoring and comprehensive evaluation to Baotou Taxation Bureau based on Fuzzy Comprehensive Evaluation and Customer Satisfaction Index?CSI?.The final tax service satisfaction of Baotou Taxation Bureau is 89.97,which is at the level of"very satisfied".This paper measures and evaluates the tax service satisfaction of Baotou City with the above methods,which obtains the evaluation results,analyzes the results,and puts forward suggestions for improvement.At the same time,The research result of the paper has been developed into a set of evaluation system and evaluation methods,which is also applicable to the measurement and evaluation for tax service satisfaction of inland tax system.