發(fā)布時(shí)間：2018-01-19 23:09

  本文關(guān)鍵詞： 稅收 管理 服務(wù)質(zhì)量 顧客滿意度　出處：《石家莊經(jīng)濟(jì)學(xué)院》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：顧客滿意度是顧客滿意水平的一項(xiàng)重要指標(biāo)，它具有個(gè)人主觀的個(gè)性感性呈現(xiàn)，主要表現(xiàn)載體為消費(fèi)對(duì)象和消費(fèi)過程，發(fā)生在消費(fèi)之后。稅收管理服務(wù)是稅收本質(zhì)屬性的具體體現(xiàn)，是稅務(wù)機(jī)關(guān)實(shí)現(xiàn)應(yīng)收盡收的手段之一。社會(huì)經(jīng)濟(jì)發(fā)展越來越好，納稅人的法制意識(shí)也在不斷加強(qiáng)，原來一成不變的稅收服務(wù)工作已經(jīng)落伍。因此，我們要把提高稅收服務(wù)質(zhì)量水平，讓顧客百分之百滿意作為基層稅務(wù)部門的一項(xiàng)重要基礎(chǔ)工作來抓。近年來，雖然各級(jí)稅務(wù)部門對(duì)顧客滿意度進(jìn)行了大規(guī)模的分析和研究工作，然而，取得的成效卻不是很讓人滿意，遺留的問題還是很多，，因此選擇稅收管理服務(wù)的角度來研究納稅人滿意度，探索出影響稅收管理服務(wù)質(zhì)量對(duì)納稅人滿意度的具體因素，并提出了提高顧客滿意度的可行化建議。 本文首先分析了稅收服務(wù)對(duì)顧客滿意度影響的背景及意義等相關(guān)內(nèi)容，其次，從顧客滿意度、服務(wù)質(zhì)量、顧客滿意度與服務(wù)質(zhì)量的關(guān)系、稅收管理等方面進(jìn)行了理論綜述，再次，對(duì)稅務(wù)系統(tǒng)顧客滿意度測評(píng)指標(biāo)體系的建立進(jìn)行了研究，接著收集整理調(diào)查數(shù)據(jù)進(jìn)行分析研究，對(duì)稅務(wù)系統(tǒng)顧客滿意度進(jìn)行了實(shí)證分析。通過分析，發(fā)現(xiàn)基層稅務(wù)部門在服務(wù)質(zhì)量上存在著諸多問題：服務(wù)人員與納稅人員之間缺少必要的溝通；稅收管理服務(wù)體系不完善；公民納稅意識(shí)淡��；稅收服務(wù)的社會(huì)化程度不高；稅務(wù)人員的綜合業(yè)務(wù)素質(zhì)較低。為此必須要深化納稅服務(wù)意識(shí)，加強(qiáng)征納稅雙方的溝通，建立完善的服務(wù)體系，提高稅收服務(wù)的社會(huì)化水平，提升干部隊(duì)伍素質(zhì)，提高管理服務(wù)水平才能滿足納稅人日益增長的服務(wù)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.
【學(xué)位授予單位】：石家莊經(jīng)濟(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F274

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