| The duty of tax departments is to protect the legitimate rights and interests of taxpayers,organize and implement classified management and specialized services for taxpayers,fulfill the obligation of providing convenient,high-quality and efficient tax payment services,and organize and carry out publicity of tax policies and regulations.The tax service provided by the tax department and the standardization,convenience and accuracy of tax law enforcement are all related to the credibility of the tax department and affect the compliance degree of taxpayers.In particular,since the reform of local tax collection and management system in China,on the one hand,the "collection reform" in the field of taxation has been further promoted,laying a foundation for the improvement of efficiency and service quality in tax payment services.But at the same time,with the continuous promotion of the reform of collection and management system and the acceleration of the construction of service-oriented government,the increasing demand for taxpayers’ services and the increasing expectation of tax experience have all become great challenges faced by tax departments at all levels.Therefore,improving the quality of tax service is the top priority of deepening the reform of tax collection and management in China,and achieving taxpayers’ expectations of tax service experience in the process of tax service has become the primary goal of the current tax department’s tax service work.The taxation bureau of Q City L District adheres to the principle of "equal respect,high quality and convenience",adapts to the institutional adjustment and responsibility changes after the reform of the national land tax collection and management system,takes the needs and expectations of taxpayers and payers as the key guidance,continuously strengthens management and standardizes services,and is committed to solving the weak links in the tax process,but there are still many deficiencies.This paper takes the tax service quality of Q City L District Taxation Bureau as the research topic,and on the basis of combining relevant theories,first introduces the research background,purpose,significance and research status,and analyzes the current situation of taxation services of Q City L District Taxation Bureau,including the basic situation of L District Taxation Bureau,tax payment service and existing problems.Secondly,18 secondary indicators such as staff grooming,speech and demeanor,staff service attitude,enthusiasm and initiative were selected from four dimensions,such as tax experience,tax quality,rights and interests protection,and information acquisition,and the quality evaluation system of tax service was constructed,and the weight of each indicator was calculated by using the analytic hierarchy method.At the same time,according to the selected indicators,a questionnaire on the quality of tax service is designed for data collection and processing.Third,the fuzzy evaluation method is used to analyze and calculate the indicators in the tax service quality evaluation system,and point out the problems existing in the tax service work of the L District Taxation Bureau.Finally,from the four perspectives of improving the comprehensive quality of tax personnel,improving the information infrastructure of tax payment services,deepening the sharing of information resources,and improving the quality of tax law publicity,countermeasures to improve the quality of tax payment services of the L District Taxation Bureau are proposed to promote the improvement of tax service quality. |