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Investigation Of Taxpayer Satisfaction In The Individual Income Tax Reform Of Huanren

Posted on:2021-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:G M ChuFull Text:PDF
GTID:2569306632468704Subject:Public administration
Abstract/Summary:PDF Full Text Request
The current reform of personal income tax affects the tangible interests of hundreds of millions of people.News media,experts and scholars,and ordinary netizens have launched heated discussions around the perspectives of fairness and efficiency,income distribution and taxation systems.This article takes a different approach,taking taxpayer satisfaction in the implementation of individual tax reform policies at the grassroots taxation bureau as the starting point,and using customer satisfaction theory as the research basis to define the concept of taxpayer satisfaction.Based on the domestic and foreign research results,the idea of establishing a taxpayer satisfaction model is proposed.Through a questionnaire survey scale,we conducted a special study on the satisfaction and sense of taxpayers in the individual tax reform of Huanren Manchu Autonomous County.The article demonstrates the necessity and feasibility of constructing a taxpayer satisfaction model;points out the characteristics and limitations of the current taxpayer satisfaction evaluation model;analyzes the pre-factors and backward results of the taxpayer satisfaction,introduces the new coronary pneumonia epidemic situation,individual Influencing factors such as tax settlement and settlement,individual tax information construction,and tax compliance constitute scale indicators,and an index model of satisfaction can be established based on the indicators.In this paper,a large sample random sampling method is used to conduct a questionnaire survey during the first tax settlement of the tax reform,and a structural equation modeling method is used to analyze the data obtained from the survey from various aspects.The final results show that we really got The data is consistent with the results of the model we built at the beginning.The feasibility of the customer satisfaction theory and its measurement model in the field of tax service is verified.The satisfaction index model can provide accurate suggestions for the improvement of tax service.This survey accurately understands the current status of taxpayer satisfaction in the individual tax reform in Huanren County,deeply analyzes the influencing factors of taxpayer satisfaction,and actively explores strategies to improve taxpayer satisfaction.Studies have shown that taxpayer satisfaction is high in the individual tax reform in Huanren Manchu Autonomous County.Among the influencing factors of satisfaction,the perceived quality has a greater impact on the satisfaction of taxpayers than public expectations.The differences in group characteristics other than the identity of the taxpayers have no significant impact on the satisfaction of taxpayers.High evaluation.Through the analysis of all 18 perceived quality indicators,we found policy promotion,ease of use of ITS,stability of ITS,tax incentives during the epidemic,promotion and counseling of individual tax settlement,consultation and answering of individual tax settlement,individual tax exchange The seven three-level factors for calculating the operating experience are lower than the average level.At the same time,refer to the last suggestion,summarize and specifically propose to enhance taxpayers,strengthen cadre training,innovative publicity methods,optimize ITS platforms,improve service quality and efficiency,etc.Satisfaction countermeasures and suggestions.
Keywords/Search Tags:Personal Income Tax Reform, Taxpayer Satisfaction, Tax Services, Structural Equation Model
PDF Full Text Request
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