税收管理服务质量对顾客满意度影响的实证研究

发布时间：2018-01-19 23:09

本文关键词： 税收管理服务质量顾客满意度　出处：《石家庄经济学院》2014年硕士论文　论文类型：学位论文

【摘要】：顾客满意度是顾客满意水平的一项重要指标，它具有个人主观的个性感性呈现，主要表现载体为消费对象和消费过程，发生在消费之后。税收管理服务是税收本质属性的具体体现，是税务机关实现应收尽收的手段之一。社会经济发展越来越好，纳税人的法制意识也在不断加强，原来一成不变的税收服务工作已经落伍。因此，我们要把提高税收服务质量水平，让顾客百分之百满意作为基层税务部门的一项重要基础工作来抓。近年来，虽然各级税务部门对顾客满意度进行了大规模的分析和研究工作，然而，取得的成效却不是很让人满意，遗留的问题还是很多，，因此选择税收管理服务的角度来研究纳税人满意度，探索出影响税收管理服务质量对纳税人满意度的具体因素，并提出了提高顾客满意度的可行化建议。本文首先分析了税收服务对顾客满意度影响的背景及意义等相关内容，其次，从顾客满意度、服务质量、顾客满意度与服务质量的关系、税收管理等方面进行了理论综述，再次，对税务系统顾客满意度测评指标体系的建立进行了研究，接着收集整理调查数据进行分析研究，对税务系统顾客满意度进行了实证分析。通过分析，发现基层税务部门在服务质量上存在着诸多问题：服务人员与纳税人员之间缺少必要的沟通；税收管理服务体系不完善；公民纳税意识淡薄；税收服务的社会化程度不高；税务人员的综合业务素质较低。为此必须要深化纳税服务意识，加强征纳税双方的沟通，建立完善的服务体系，提高税收服务的社会化水平，提升干部队伍素质，提高管理服务水平才能满足纳税人日益增长的服务需要。
[Abstract]:Customer satisfaction is an important indicator of customer satisfaction level, it has individual subjective personality emotional presentation, the main performance of the carrier is the consumer object and consumption process. After consumption, the tax management service is the embodiment of the essence of tax revenue and one of the means for tax authorities to realize the revenue receivable. The social and economic development is getting better and better, and the legal consciousness of taxpayers is also being strengthened. Therefore, we should improve the level of tax service quality and make 100% customers satisfied as an important basic work of the grass-roots tax departments. In recent years, we need to improve the quality of tax services. Although the tax authorities at all levels of customer satisfaction analysis and research work on a large scale, however, the results achieved are not very satisfactory, leaving a lot of problems. Therefore, we choose the perspective of tax management service to study taxpayer satisfaction, explore the specific factors that affect the quality of tax management service to taxpayer satisfaction, and put forward feasible suggestions to improve customer satisfaction. This paper first analyzes the background and significance of the impact of tax service on customer satisfaction, and secondly, from the customer satisfaction, service quality, customer satisfaction and service quality relationship. Tax management and other aspects of the theoretical review, again, the tax system of customer satisfaction evaluation index system is studied, and then collect and collate the survey data for analysis. Through the empirical analysis of customer satisfaction in tax system, we find that there are many problems in the service quality of grass-roots tax departments: the lack of necessary communication between service personnel and tax payers; The service system of tax management is not perfect; Citizen's consciousness of paying tax is weak; The degree of socialization of tax service is not high; Therefore, we must deepen the consciousness of tax service, strengthen the communication between tax collection and taxation, establish a perfect service system, and improve the socialization level of tax service. Only by improving the quality of cadres and improving the level of management service can we meet the increasing service needs of taxpayers.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F274

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