本文就以长春市二道区国税分局为实际案例，通过设计并实施国税分局满意度
和需求调查问卷，归纳、总结、分析纳税人的实际满意度和相关需求，并就如何提
高国税分局服务水平提出相应的意见和建议，以期为提高税务部门服务水平提供参
考。主要研究内容包括四大部分。第一部分是相关理论概述，掌握与顾客满意度和
税务系统顾客满意度相关的理论知识，为下一步建立纳税人满意度指标体系做基
础。第二部分是设计二道国税分局纳税人满意度和服务需求调查表。通过对 ACSI
顾客满意度指数模型的应用，结合二道区国税分局实际，设定二道区国税分局纳税
人满意度和需求调查的指标体系。第三部分是具体实施二道区国税分局纳税人满意
度和需求调查，将调查结果进行分析汇总，并利用模型对结果进行合理分析，得出
二道区国税分局纳税人满意度实际情况和纳税人的具体需求，明确国税部门存在的
具体问题。第四部分是根据分析得出的结果，对二道国税分局提出优化税收服务体
系、加大税收宣传力度、加强税收信息化建设、健全税收反馈机制和加强税收队伍
建设 5 点合理建议。

本文的创新在于将理论与实践有机结合，在现有顾客满意度相关理论的基础
上，对长春市二道国税分局进行实证分析，得出有价值的建议，为顾客满意度模型
在税务系统的应用起到了一定的借鉴意义。

关键词：基层纳税机关 纳税人满意度 纳税人Abstract
The tax system as a communication bridge between the government and
taxpayers，commitment to provide the important role of tax service, establish the
harmonious relationship between tax levy and payment. The key to build service-oriented
government is how to provide satisfactory service according to the needs of taxpayers.
The Changchun City Erdao Tax Bureau as an example, induction, summary,
analysis of the taxpayer's actual satisfaction and needs, and puts forward some opinions
and suggestions on how to improve the service level of the National Tax Bureau.
The main research content includes four parts. The first part is an overview of
relevant theories, master the related theoretical knowledge and the customer satisfaction
and customer satisfaction in the tax system. The second part is the design of taxpayer
satisfaction and service demand questionnaire. Through the application of the ACSI
customer satisfaction index model, design of index system of taxpayer satisfaction and
demand survey. The third part is the findings of the analysis summary,and analyze the
results using the model, put forward five specific aspects of tax departments exist. The
fourth sector is according to the result of the analysis, to optimize the tax service system、
increase the tax propaganda、strengthen the construction of tax information、perfect tax
feedback mechanism、strengthening tax team construction.
The innovation of this paper is to combine the theory and the practice, based on
existing customer satisfaction, the empirical analysis of the Changchun City Erdao Tax
Bureau,and put forward valuable suggestions.
Key words: Tax Authority , Taxpayer Satisfaction Evaluation, Taxpayer,