分类号 U D C
密级编 号
专业硕士学位论文
H 税务师事务所服务质量提升策略研究
Research on the Strategy of Improving the Service
Quality of H Tax Agent Firm
学位申请人： 张国强
指 导 教 师 ：田虎伟教授
合 作 教 师 ： 陈健 高级经济师
专 业 领 域 ： 工商管理
学 位 类 别 ：工商管理硕士
2022 年 12 月 独创性声明
本人声明，所呈交的论文是我个人在导师指导下完成的研究工作及取得的研
究成果。据我所知，文中除了特别加以标注和致谢的地方外，不包含其他人已经
发表或撰写过的研究成果，也不包含为获得河南科技大学或其它教育机构的其他
学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已
在论文中作了明确的说明并表示了谢意。
研究生签名：
日期：2022 年 12 月 9 日
关于论文使用授权的说明
本人完全了解河南科技大学有关保留、使用学位论文的规定，即：学校拥有
对所有学位论文的复制权、传播权、汇编权及其它使用权（特殊情况需要保密的
论文应提前说明，但在解密后应遵守此规定）。
需要保密的论文请填写：本学位论文在年月至 年月期
间需要保密，解密后适用本授权书。（需要保密的学位论文无须向图书馆提供论
文的电子文档）
研究生签名：导师签名：
日 期：2022 年 12 月 9 日 摘要
摘 要
发展涉税专业服务，引导纳税人通过涉税机构了解税收政策、解决税收问
题、规避涉税风险，是缓解当前纳税人体量迅速增加与税务机关征管力量不足、
纳税人需求专业化服务与税务干部能力不适应等矛盾的必然选择。当前，中小型
税务师事务所的经营方式较为传统低效，如何提升中小型税务师事务所的服务质
量、提升知名度进而立足于纷杂的涉税服务市场，将成为目前中小型税务师事务
所在涉税服务竞争中的制胜关键。
本文以 H 税务师事务所服务质量为研究对象，首先对税务师事务所的服务质
量进行描述和服务质量竞争力进行分析。其次采用问卷调查方法，发现该税务师
事务所在提供涉税服务过程中存在的潜在产品仍需开发、涉税服务价格仍可优
化、广告宣传仍需加强、促销手段仍需丰富、员工培训体系尚未形成等 5 个方面
问题。最后，从产品策略和有形展示策略、促销策略、分销渠道策略、人员策略
和服务过程策略四个方面提出了 13 项提升 H 税务师事务所涉税服务满意度策
略：一是增设客户急需、市场潜力大的涉税服务产品，二是努力增加顾客总价
值，三是涉税服务可视化，四是涉税服务产品化，五是涉税服务其他有形线索展
示，六是加强广告宣传，七是巩固口碑传播，八是加强公益推广，九是拓展涉税
服务代理商渠道，十是联盟合作渠道，十一是提升服务专业化水平， 十二是提
升服务标准化水平，十三是适度减少顾客总成本。
本文不但为H 税务师事务所提升服务质量、增加客户满意度、扩大市场份额
有直接指导意义，还对同类企业提升服务质量，为寻求涉税服务的客户提供更具
竞争优势的涉税服务具有参考意义。
关键词：税务师事务所，涉税服务，服务质量，服务满意度
论文类型：应用类
选题来源：其他
I ABSTRACT
ABSTRACT
To develop professional tax related services, guide taxpayers to understand tax
policies, solve tax problems and avoid tax related risks through tax related institutions,
is an inevitable choice to alleviate the contradictions between the rapid increase in the
number of taxpayers and the lack of tax collection and management power of tax
authorities, the taxpayer;s demand for professional services and the inability of tax
cadres. At present, the operation mode of small and medium-sized tax agent firms is
relatively traditional and inefficient. How to improve the service quality and popularity
of small and medium-sized tax agent firms, and then based on the complex tax service
market, will become the key to the success of small and medium-sized tax agent firms
in the tax related service competition.
This paper takes the service quality of H tax agent firm as the research object.
First, it describes the service quality of tax agent firm and analyzes the
competitiveness of service quality. Secondly, using the questionnaire survey method,
we found that the potential products of the tax agent firm in the process of providing
tax related services still need to be developed, the price of tax related services can still
be optimized, advertising still needs to be strengthened, promotional means still need
to be enriched, and the staff training system has not yet been formed. Finally, from
four aspects of product strategy and tangible display strategy, promotion strategy,
distribution channel strategy, personnel strategy and service process strategy, 13
strategies are proposed to improve tax related service satisfaction of H Tax Agent Firm:
first, add tax related service products that are urgently needed by customers and have
great market potential; second, strive to increase total customer value; third, visualize
tax related services; fourth, productize tax related services, The fifth is to display other
tangible clues of tax related services, the sixth is to strengthen advertising, the seventh
is to consolidate word of mouth, the eighth is to strengthen public service promotion,
the ninth is to expand the channels of tax related service agents, the tenth is the
channels of alliance cooperation, the eleventh is to improve the level of service
specialization, the twelfth is to improve the level of service standardization, and the
thirteenth is to moderately reduce the total cost of customers.
This paper not only has a direct guiding significance for H Tax Agent Firm to
III ABSTRACT
improve the quality of tax related services, increase customer satisfaction and expand
market share, but also has a reference significance for similar enterprises to improve
service quality and provide more competitive tax related services for customers
seeking tax related services.
KEY WORDS ： Tax agent firm, Tax related service, Service quality, Service
satisfaction
Dissertation type：Application research
Subject source：Other
IV