A Study On The Issue Of Taxpayers’Sense Of Gain Of Shandong Provinciala Txationbureau’s "One Policy For One Enterprise" Reform

In order to build the reform brand with Shandong characteristics and enhance the sense of gain of taxpayers in tax administration and tax payment service,Shandong taxation bureau launched the"One policy for one enterprisere"form in 2020.The reform aims to provide each taxpayer with a tax policy that matches their needs and a set of tailored tax and fee solutions based on accurate identification of the taxpayer’s identity,and set up a tax expert advisory team,through one-on-one publicity and guidance for large and medium-sized taxpayers or taxpayers involved in complex tax business to provide targeted tax solutions,help taxpayers enjoy preferential policies accurately,timely prevention of policy implementation risks.Based on the evaluation of Customer Satisfaction Index model at home and abroad,this paper designs a reasonable and feasible evaluation index system of taxpayers’ sense of gain,and evaluates the actual situation of taxpayers’ sense of gain in the reform of "One policy for one enterprisere" of Shandong Taxation Bureau,the practical effect of "One policy for one enterprisere" reform is analyzed in quality perception,taxpayer expectation,taxpayer complaint,Tax authority image and taxpayer trust.In addition,through the questionnaire survey and interview data in-depth analysis,summed up the "One policy for one enterprisere"reform in the promotion of taxpayer sense of gain problems,it includes the ineffectiveness of quality perception,the inadequacy of taxpayers’ expectations,the ineffectiveness of taxpayers’complaints,the unimproved image of tax authorities,and the crisis of taxpayers’ trust.In the light of the existing problems,this paper analyzes the root causes of the problems from the aspects of the reform of the operating mechanism,the application of information-based means,the problem-solving mechanism,and the overall quality of the tax cadres,etc.,the paper also puts forward some feasible suggestions and countermeasures from the aspects of establishing scientific working mechanism,deepening the idea of tax management by numbers,perfecting the problem coordination mechanism,and improving the quality of cadres.The conclusion of this paper will help the"One policy for one enterprisere" reform to improve the working mechanism,promote taxpayers to enjoy the tax policy dividends,and further improve the sense of taxpayers in Shandong province.