广州、深圳网上报税系统公众满意度比较研究.pdfVIP

中文摘要 网上报税系统是电子政务子系统之一，其根本功能在于政务服务，最为本质的要 求则是凭借现代化的网络技术手段转变政府职能，促进服务型政府的建设。 在现代社会中，纳税人出资购买政府的服务，因此普通纳税人可以看做是政府的 服务对象，即顾客。借助顾客满意度理论和人口统计学差异理论分析政府所提供的公 共产品和公共服务质量，有助于政府依据公众的不同需要提供相应的服务，尽可能地 提高政府服务与公众需要之间的匹配度，进而提高公众的满意度。网上报税系统作为 电子政务的组成部分，其服务方式与服务功能必须根据公众需求进行个性化的设置。 之所以选择广州、深圳进行网上报税系统公众满意度比较研究是因为这两座城市 所采用的网上报税系统差别较少、地缘较为接近、经济社会情况比较类似但又存在一 定差别，这些因素将在最大程度上保证个体差异分析的可行性。 最终研究结果表明，广州、深圳两市公众对网上报税系统的满意度有所差别，这 种差别与两市的人口特征有一定关系。这提醒政府部门在提供公共产品和公共服务时 应该注意服务对象的差异性，提供有针对性的服务，才能尽可能地提高公众满意度。 关键词：电子政务；网上报税系统；公众满意度 I Abstract Online tax system is one of the electronic government affairs system, its basic function is to provide government services . Its most essential requirement is to transform the functions of government with the modern means of network technology, and improve the construction of a service-oriented government. In the modern society, the taxpayer purchases government services. Therefore the taxpayers could be seen as the governments service object, customers. Analysis of the public goods and public services provided by government with the Customer satisfaction theory and the demographic difference theory will help the government to provide the corresponding services according to the different needs of the public. In this way, the government could improve degree of match between their services and the public needs as far as possible. Finally, the public satisfaction will be improved. Online tax system as the part of electronic government affairs, the mode function of its service must be based on public demand for. Chose Guangzhou and Shenzhen is because there is only little difference between the online tax system, the economic , and the social situation of the two city. These factors will guarantee the feasibilit