税务机关是国家机器中最重要和不可或缺的部分，承载着组织国家财政收入， 规范社会经济的重要职能，而基层税务局与纳税人的联系最为紧密，它 是开展纳税 工作的重要主体，承担着落实国家税收宏观调控“最后一公里”的任务。随着国家 深化机构改革，国务院“放管服”改革，优化税收营商环境等一些列改革措施的推 进，税务机关的职能逐渐向服务型转变，纳税人满意度也逐渐成为评价税务机关工 作的一项重要指标。 本文运用文献研究与问卷调查的研究方法，基于对纳税人满意度相关理论 的 研究，在新公共服务、顾客满意度理论的基础上，通过纳税人满意度调查问卷对 B 区税务局纳税人满意度情况进行调查，从办税服务、政策宣传、规范执法、权益保 护、廉洁 从税五个维度进行指标设计，分析整理调查数据，总结出 B 区税务局纳税 人满意度的影响因素，多维度进行分析，找到 B 区税务局在纳税人满意度方面存 在的问题及原因，并 提出提高 B 区税务局纳税人满意度的对策，即提升纳税服务 理念、强化队伍建设、优化岗责流程、引导纳税人行为习惯、提升纳税服务信息化 水平等。 本文以作者在 B 区税务 局多个部门的工作实践经历为基础，运用科学的研究 方法对 B 区税务局纳税人满意度进行研究，希望通过作者的研究和分析可以对提 高基层税务机关的纳税人满意度提供借鉴意 义。 关键词：税务；纳税人；满意度Abstract The tax authority is the most important and indispensable part of the state apparatus, carrying the important functions of organizing the country’s fiscal revenue and regulating the social economy. The grassroots tax bureau has the closest connection with taxpayers. It is an important subject of taxation work. Undertake the task of implementing the "last mile" of national taxation macro-control. With the country’s deepening of institutional reforms, the State Council’s reform of “delegating management and services”, and optimizing the taxation business environment, the functions of taxation agencies have gradually shifted to service-oriented, and taxpayer satisfaction has gradually become an important indicator for evaluating the work of tax authorities. This article uses literature research and questionnaire survey research methods, based on the research on taxpayer satisfaction related theories, and on the basis of the theories of new public services and customer satisfaction , through the taxpayer satisfaction questionnaire to investigate the satisfaction of taxpayers in B District tax bureau, designs the index from the five dimensions of tax service, policy publicity, standardization of law enforcement, protection of rights and interests, and integrity of taxation, analyze and sort out the survey data, summarize the influencing factors of taxpayer satisfaction of District B tax bureau, conduct multi-dimensional analysis, find out the problems and reasons of taxpayer satisfaction of District B tax bureau, ,and proposed countermeasures to improve taxpayers’ satisfaction with the Taxation Bureau of District B, that is, to enhance tax service concepts, strengthen team construction, optimize the job responsibility process, guide the behavior habits of taxpayers and improve the information level of taxation services, etc. This article is based on the author’s work experience in multiple departments of the tax bureau in District B, and uses scientific research methods to study the satisfaction of taxpayers in the tax bureau in District B,it is hoped that the author’s research and analysis can provide a reference for improving the satisfaction of taxpayers in the basic tax authorities. Keywords: taxation; taxpayer; satisfaction目录 第一章 绪论............................................... 1 1.1 研究背景及研究意义 .......................................... 1 1.1.1 研究 背景.................................................................................................................1 1.1.2 研究意 义........................................................ 2 1.2 国内外文献综述 .............................................. 3 1.2.1 国外研究现 状.................................................... 3 1.2.2 国内研究现状.................................................... 6 1.2.3 研究述 评........................................................ 8 1.3 本文研究内容、研究方法与结构 ................................ 8 1.3.1 研究思 路........................................................ 8 1.3.2 研究方法........................................................ 9 1.3.3 研究思路及框 架.................................................. 9 第二章 理论阐述..........................................11 2.1 新公共服务理论 ............................................. 11 2.2 纳税服务 ................................................... 13 2.3 纳税人满意度 ............................................... 15 2.3.1 顾客满意度..................................................... 15 2.3.2 纳税人满意 度................................................... 16 第三章 B 区税务局纳税服务基本情况 ........................18 3.1 B 区税务局概况 ............................................. 18 3.2 B 区税务局纳税服务基本情况 ................................. 18 3.2.1 深化税收改 革................................................... 18 3.2.2 提升纳税服务水平............................................... 19 3.2.3 落实优惠政 策................................................... 19 3.2.3 拓宽税收宣传渠道............................................... 20 第四章 B 区税务局纳税人满意 度调查与分析 ..................214.1 问卷设计及调查方法 .......................................... 21 4.1.1 调查问卷的设计思 路............................................. 21 4.1.2 调查问卷的设计原则............................................. 23 4.1.3 调查方 法....................................................... 23 4.2 问卷有效性检验 ............................................. 23 4.2.1 样本概 况....................................................... 23 4.2.2 信度检验....................................................... 24 4.2.3 效度检 验....................................................... 25 4.3 调查结果分析 ............................................... 28 4.3.1 满意度总体情况分 析............................................. 28 4.3.2 二级指标情况分析............................................... 29 4.3.3 三级指标情况分 析............................................... 29 第五章 提升纳税人满意度的对策............................33 5.1 B 区税务局纳税人满意度存在问题分析 ......................... 33 5.1.1 纳税服务理念有待提升........................................... 33 5.1.2 人力资源配置管理缺乏科学 性..................................... 33 5.1.3 业务部门沟通衔接不到位......................................... 34 5.1.4 纳税人行为习惯引导与发展现状不相适 应........................... 35 5.1.5 纳税人基础与服务能力不相适应................................... 35 5.1.6 技术与服务需求不相适 应......................................... 35 5.2 改善 B 区税务局纳税人满意度的对策 ........................... 36 5.2.1 提升纳税服务理 念............................................... 36 5.2.2 打造纳税服务干部队伍........................................... 37 5.2.3 优化征管岗责流 程............................................... 38 5.2.4 引导纳税人行为习惯............................................. 38 5.2.5 提升纳税服务信息化水 平......................................... 39 第六章 结论与展望........................................40 6.1 研究结论 ................................................... 40 6.2 研究局限性 ................................................. 406.3 研究展望 ................................................... 40。。。。。。以下内容略