Study On The Construction And Application Of Tax Administration Satisfaction Model Of Large Enterprises In Xining

The number of taxpayers of large enterprises only accounts for about 1% of the total number of taxpayers in China,and their annual tax payment accounts for more than 50% of the total tax revenue of the country,making them a "key minority" in the tax administration.In the reform of the national and local tax collection and administration system in 2018,36 provincial tax bureaus and 535 municipal tax bureaus set up tax service and administration bureaus for large enterprises.After five years of exploration and practice,China’s tax system has explored a new idea of "management + service" for large enterprise tax administration,and formed a synchronous promotion of risk management and personalized service for large enterprises.The new work pattern of risk prevention and guidance and compliance shows the determination and perseverance of tax departments to streamline administration and delegate power and improve service efficiency.The tax service and Administration of large enterprises belongs to the external business department of the tax system and is mainly responsible for the management of tax-related matters of large enterprises.The satisfaction of taxpayers of large enterprises to the tax administration is an important basis to measure and evaluate the tax administration of large enterprises.The research on it can effectively improve the quality and efficiency of the tax administration of large enterprises.However,as the tax administration of large enterprises is still in its infancy,in terms of theoretical research,there is no study on the satisfaction of tax administration of large enterprises combined with the study on the satisfaction of tax administration of large enterprises,and there is no satisfaction scale that can be used in line with the actual management of large enterprises.In terms of practical work,The tax administration department of large enterprises in Xining City has not carried out a large scale survey on the satisfaction of the tax administration of large enterprises within the jurisdiction.Tax administration of large enterprises is different from the traditional rigid law enforcement and universal tax service work,emphasizing "service in management",and realizing the co-governance of tax enterprises based on the management of flexible law enforcement and personalized tax service.Therefore,it is particularly important to study the satisfaction of taxpayers for the management work.By referring to the ACSI model and combining with the tax administration practice,this paper constructs a theoretical framework of tax administration satisfaction of large enterprises which is composed of five indicators(latent variables),namely,taxpayer expectation,tax department image,taxpayer perceived quality,taxpayer perceived value and taxpayer satisfaction.In order to better feedback taxpayer perceived quality,Reflecting the work requirements of "scientific division of taxpayers" and "scientific division of tax-related matters",through literature analysis and work sorting,combined with the actual characteristics of tax administration of large enterprises,through expert consultation and screening,the measurement index database of tax administration satisfaction of large enterprises in Xining City was obtained.On this basis,the questionnaire was formed and sent to taxpayers.SPSS.26 and AMOS data analysis software were used to analyze the questionnaire results,and principal component analysis was used to extract the characteristic dimensions of tax administration work of large enterprises.The validity of the model was tested by confirmatory factor analysis.Finally,a large enterprise tax management satisfaction model with 5 dimensions(structural variables)and 25 indicators(observable variables)was formed and described.The final tax administration satisfaction model of large enterprises in Xining City was distributed to taxpayers in the form of questionnaires,and the sample size was expanded to investigate large enterprise taxpayers in Xining City.Descriptive statistical analysis and difference analysis were conducted on the survey results,and preliminary research conclusions were drawn accordingly.In other words,the large enterprise taxpayers in Xining City gave low satisfaction scores on the work cohesion and innovative service measures in the tax administration of large enterprises,and the satisfaction of different taxpayers in the indicators such as business proficiency,personalized service and data quality varied greatly.Finally,based on the satisfaction survey results and for different types of large enterprise taxpayers,specific improvement suggestions are proposed from four aspects: mechanism construction,information construction,service construction and talent training.