【作者】 王磊；

【导师】 王玉晶；

【作者基本信息】 哈尔滨工程大学 ， 公共管理硕士（MPA）（专业学位）， 2021， 硕士

【摘要】 随着征管体制改革以及国地税顺利合并,征管形势越来越严峻,而税务局职能也逐步由管理型转变为服务型。电子税务局的推行使用中的优势很明显,能够极大地缩短办税流程,降低办税时间及成本,但在使用中也反映出一系列的问题,包括征期系统频繁升级、业务密集时系统卡顿、宕机;纳税人业务能力参差不齐,系统使用效果差、效率低或无法自行使用;税务系统专业人才不足,不能精准辅导;线上线下运维团队不能达到服务预期等问题。论文基于前人已做的相关研究,以及论文写作前期对Y市各区县纳税人的访谈报告,结合现实涉税业务中电子税务局工作特征及其服务质量,最终决定以SERVQUAL模型、Hien的电子政务评价模型为基础,按照SERVQUAL模型的有形性、可靠性、响应性、保证性、移情性五个维度,针对Y市税务局管辖区域纳税人所作答的调研报告展开分析,运用层次分析法确定五个维度17项指标各自的权重比例,再结合SERVQUAL服务质量评价模型评价方式对Y市电子税务局的服务质量进行排序。然后,根据上述研究结果,找到导致电子税务局服务质量较差的问题,并分析其原因,再根据原因提出提升电子税务局服务质量的措施,包括完善服务机制、优化资源配置、加强队伍建设、强化组织培训等措施。希望通过这些改进措施提升Y市电子税务局服务质量,提升纳税人使用获得感,并为我国电子税务局的推广及服务质量的提升提供相应研究理论。更多还原

【Abstract】 With the reform of tax collection and management system and the smooth merger of state and local tax,the situation of tax collection and management is becoming more and more severe,and the function of tax bureau has gradually changed from management type to service type.The advantages in the implementation and use of the electronic tax bureau are obvious.It can greatly shorten the tax process and reduce the time and cost of Tax Administration,but it also reflects a series of problems in the use,including the collection period system frequent upgrades,business-intensive system Cottonwood,downtime;the taxpayer’s business capacity is uneven,the use of the system is ineffective,inefficient or unable to use on their own;On-line and off-line operation and maintenance team can not meet service expectations and other issues.This paper is based on the related research done by predecessors and the interview reports of the tax payers in each district and county of y city in the early stage of the paper writing,combining with the working characteristics and service quality of the electronic tax bureau in the real tax-related business,based on SERVQUAL model and Hien e-government evaluation model,according to five dimensions of SERVQUAL model: Tangibility,reliability,responsiveness,assurance and empathy,based on the analysis of the survey report of the taxpayers in the jurisdiction of Y city tax bureau,this paper uses the analytic hierarchy process(AHP)to determine the respective weight proportion of 17 indicators in five dimensions,combined with SERVQUAL service quality evaluation model,the service quality of Y city e-tax bureau was ranked.Then,based on the above research results,we find the problems that lead to the poor service quality of the E-TAX Bureau,analyze the reasons,and then put forward the measures to improve the service quality of the E-tax Bureau,including improving the service mechanism,optimizing the allocation of resources,strengthening team building,strengthening organizational training and other measures.The author hopes to improve the service quality of Y e-tax bureau,enhance the taxpayer’s sense of using and gain,and provide the corresponding research theory for the promotion of E-tax Bureau and the improvement of service quality.更多还原