The results of taxpayer satisfaction survey can be used as an important basis for horizontal comparison of branches of different tax bureaus. At the same time, it can be compared with the data of previous years vertically, macro-monitor the overall service improvement level of tax departments, effectively guide and optimize tax services, improve work efficiency, and enhance service pertinence and difference.
Taxation is the financial basis of the country and an important means of macro-control, which is of great significance for alleviating unfair distribution, promoting social equity and stabilizing society. Realizing the harmonious development of taxation and society is an inevitable requirement for establishing and implementing Scientific Outlook on Development. Harmonious taxation is an important part of building a harmonious society, and tax satisfaction is directly related to the harmony of taxation and has irreplaceable significance for social development.
There are many factors that affect the satisfaction of taxpayers. According to the actual needs and expectations of taxpayers, it can be divided into "hard" factors and "soft" factors.
1. "Hard" influencing factors. "Hard" influencing factors refer to some external factors that taxpayers can perceive and identify in the whole tax payment process, mainly including two factors: tax payment environment and information system. Physiologically affect the satisfaction of taxpayers.
(1) tax environment. Taxpayers pay attention to the tax environment, not only for personal comfort, but also for better work. Taxpayers hope that the physical environment in which they pay taxes is safe and comfortable, which includes environmental factors such as temperature, lighting, noise, crowded taxpayers, clean tax hall and convenient transportation. These factors should be matched with the whole tax payment process, so that taxpayers can complete the whole tax payment work in a relaxed and pleasant atmosphere.
(2) Information system. Information system affects the satisfaction of taxpayers from two aspects: one is to save tax payment time, the other is to simplify tax payment procedures. The development of modern information technology makes it possible for taxpayers to make online consultation, online registration, online tax declaration and voice telephone tax declaration, which can greatly save taxpayers' tax time and facilitate them to handle various tax matters. Building a modern information technology platform for tax authorities can also make taxpayers' original information shared among government departments and simplify taxpayers' follow-up approval procedures.
2. "Soft" factors. "Soft" influencing factors are relative to "hard" influencing factors. It is intangible, imperceptible and unrecognizable, but it psychologically affects taxpayers' evaluation of satisfaction, which is more internal and far-reaching than the physiological influence of "hard" factors. The "soft" factors mainly include the service attitude, service level and tax fairness of tax officials.
Degree, the transparency of tax use.
3. Other influencing factors. The service attitude, personnel quality and tax environment of tax collectors are also factors that cannot be ignored. Taxpayers who pay taxes according to law can provide taxpayers with various services (such as legal consultation, legal aid, timely response to taxpayers' complaints, increasing publicity and doing a good job in popularizing the law), which can also enhance taxpayers' sense of identity and reduce resistance.