| In recent years,with the continuous deepening of tax reform,the contradiction of current tax administration work is between the tax service level and capability of tax authorities and the growing service demand of taxpayers.Therefore,continuously improving the quality of tax payment service has become the top priority of tax work.Among the 23 grass-roots tax bureaus in Tianjin,the taxpayer satisfaction of the Tianjin S District Tax Bureau has always been among the best,but there is still a lot of room for improvement in the quality of its services.In this paper,taking the tax service quality of Tianjin S District Tax Bureau as the research object,using the SERVQUAL model--a service quality model to construct an evaluation index system for the tax service quality of Tianjin S District Taxation Bureau.And exploring its shortcomings in tax payment service through questionnaires can propose targeted methods for improving the quality of it.This paper first sorts out the relevant literature on the quality of domestic and foreign tax services through the literature analysis method,and then adds the convenience on the basis of the five dimensions of SERVQUAL model,including tangibles,reliability,responsiveness,assurance and empathy.And constructs 28 related secondary tax service quality evaluation indicators.Six experts were invited to determine the weights of each indicator through the Analytic Hierarchy Process(AHP).A questionnaire was distributed within the jurisdiction of the Tianjin S District Tax Bureau,and the tax service quality score of Tianjin S District was obtained through analysis.Finally,it explores the shortcomings in professionalism of the staff,tax payment service concept,internal and external collaborative management,collection and management process,and Informatization construction,and puts forward suggestions such as strengthen the professional quality of staff,deepening the reforms to streamline administration and delegate power,improve regulation,and upgrade services,improving the internal and external collaborative management mechanism and strengthening the awareness of tax payment service and improving and accelerating the construction of informatization. |