| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5页 |
| 摘要 | 第6-7页 |
| LIST OF ABBREVIATIONS | 第7-22页 |
| 1 Introduction | 第22-27页 |
| 1.1 Research background | 第22-23页 |
| 1.2 Research purpose | 第23-24页 |
| 1.3 Research significance | 第24-25页 |
| 1.4 Research thought and method | 第25-26页 |
| 1.5 Research framework | 第26-27页 |
| 2. Literature review | 第27-41页 |
| 2.1 Concept and connotation of taxpayer services | 第27-28页 |
| 2.1.1 Concept of taxpayer services | 第27页 |
| 2.1.2 Connotation of taxpayer services | 第27-28页 |
| 2.2 Theoretical basis of taxpayer services | 第28-31页 |
| 2.2.1 Theory of new public management | 第28-29页 |
| 2.2.2 Theory of tax compliance | 第29-31页 |
| 2.3 Concept of tax cost | 第31-34页 |
| 2.3.1 Connotation and components of tax collection | 第31-32页 |
| 2.3.2 Connotation and component of taxpayer cost | 第32-33页 |
| 2.3.3 Connotation and component of negative effect of taxation | 第33页 |
| 2.3.4 Interrelation between the three costs | 第33-34页 |
| 2.4 Study on the taxpayer’s needs | 第34-36页 |
| 2.4.1 Service needs of general procedure | 第34-35页 |
| 2.4.2 Service needs of enterprises to avoid tax risks | 第35页 |
| 2.4.3 Service needs of harmonious tax between the tax collectors and the taxpayers | 第35页 |
| 2.4.4 Service needs of taxpayers for democratically participating in anddiscussing the tax | 第35-36页 |
| 2.5Research overview on the natural person’s tax collection and management | 第36-38页 |
| 2.5.1 Core concept of natural person taxpayer | 第36-37页 |
| 2.5.1.1 Definition of natural person taxpayer | 第36页 |
| 2.5.1.2 Concept of integrated natural person tax management | 第36-37页 |
| 2.5.1.3 Characteristics of integrated natural person tax management | 第37页 |
| 2.5.2 Domestic research status of natural person tax collection and management | 第37-38页 |
| 2.6 Research overview of natural person taxpayer service | 第38-39页 |
| 2.7 Innovation of the thesis | 第39-41页 |
| 2.7.1 Perspective innovation | 第39-40页 |
| 2.7.2 Content innovation | 第40页 |
| 2.7.3 Method innovation | 第40-41页 |
| 3 Case description | 第41-61页 |
| 3.1 Introduction of local tax bureau of city S | 第41-44页 |
| 3.1.1 Taxes and dues revenue | 第41-42页 |
| 3.1.2 Personnel framework | 第42页 |
| 3.1.3 Summary of taxpayer satisfaction survey | 第42-44页 |
| 3.2 Construction situation of current service channels for natural persons taxpayment of local tax bureau of city S | 第44-48页 |
| 3.2.1 Tax service hall | 第45页 |
| 3.2.2 Portal website (Electronic tax service hall) | 第45-46页 |
| 3.2.3 Tax service hotline 12366-2 | 第46页 |
| 3.2.4 Short message platform | 第46-47页 |
| 3.2.5 We Chat platform | 第47页 |
| 3.2.6 ATM | 第47-48页 |
| 3.3 Service status and mode of natural person taxpayer in local tax bureau of city S | 第48-50页 |
| 3.4 Needs for tax service of natural person in local tax bureau of city S | 第50-61页 |
| 3.4.1 Questionnaire of need for taxpayer in local tax bureau of city S | 第50页 |
| 3.4.2 Analysis for need data of natural person taxpayer in local tax bureau of cityS | 第50-58页 |
| 3.4.2 .1 Need for common procedural tax service | 第50-53页 |
| 3.4.2.2 Need for avoiding tax risks | 第53-56页 |
| 3.4.2.3 Need for harmonious tax service of both payers and collectors. | 第56页 |
| 3.4.2.4 Democratically participating in and discussing the tax | 第56-58页 |
| 3.4.3 Analysis for needs of natural person taxpayers under the background ofreform of financial and taxation system | 第58-61页 |
| 3.4.3.1 Reform achievements of financial and taxation system in recentyears | 第58-60页 |
| 3.4.3.2 Analysis of service need of natural person taxpayer: | 第60-61页 |
| 4 Problem analysis | 第61-86页 |
| 4.1 Problem affecting time cost of nature-person taxpayer in Local Taxation Bureauof City S | 第61-79页 |
| 4.1.1 Complex and changeable policy | 第61-62页 |
| 4.1.2 Information asymmetry of taxation bureau and taxpayers | 第62-63页 |
| 4.1.3 Backwardness of current collection and management techniques | 第63-66页 |
| 4.1.4 Insufficient development of service channel | 第66-78页 |
| 4.1.4.1 Insufficient capacity of tax service hall | 第66-67页 |
| 4.1.4.2 Insufficient development of website function | 第67-68页 |
| 4.1.4.3 Insufficient 12366 service and traffic capacity | 第68-69页 |
| 4.1.4.4 Short message platform lacks personalized service | 第69-72页 |
| 4.1.4.5 Functions of Wechat platform not dug | 第72-76页 |
| 4.1.4.6 Automatic Taxation Machine is just useless | 第76-78页 |
| 4.1.5 Counseling service is uncompleted | 第78-79页 |
| 4.2 Problem of psychological cost influencing natural-person taxpayer of localtaxation bureau of City S | 第79-83页 |
| 4.2.1 Status of Tax-collector and Tax-payers is still not equal | 第79-80页 |
| 4.2.2 Low quality of tax carders | 第80-81页 |
| 4.2.3 Low level of taxpayer service can not satisfy the psychological needs oftaxpayers | 第81页 |
| 4.2.4 Protection work of interest of taxpayers is uncompleted | 第81-83页 |
| 4.3 Problem that influences monetary cost of natural-person taxpayers of localtaxation bureau of City S | 第83-86页 |
| 4.3.1 High cost of tax handling | 第83页 |
| 4.3.2 Overdue fine and penalty due to insufficient publicity of tax policies andregulations | 第83-84页 |
| 4.3.3 Extra charges due to tax dispute | 第84页 |
| 4.3.4 Strength of socialized taxpayer service is not formed | 第84-86页 |
| 5 Solutions | 第86-97页 |
| 5.1 Experience reference of overseas tax cost reduction and natural person’staxpayer service optimization | 第86-90页 |
| 5.1.1 America—the birthplace of modern taxpayer service | 第86-87页 |
| 5.1.2 Japan—characteristics of tax agency and tax publicity | 第87-88页 |
| 5.1.3 Australia—taxpayer service similar to operation | 第88-89页 |
| 5.1.4 Germany—rigorous and procedural taxpayer service | 第89页 |
| 5.1.5 Enlightenment brought by overseas advanced experience | 第89-90页 |
| 5.2 Measure of improving natural person’s taxpayer service based on taxpayer cost | 第90-97页 |
| 5.2.1 Top-level design of tax system and levy system reinforcement | 第90-91页 |
| 5.2.2 Promote informatization construction, and improve diversified tax servicechannels | 第91页 |
| 5.2.3 Strengthen department collaboration, and establish information sharingplatform | 第91-92页 |
| 5.2.4 Strengthen taxation cost theory, and improve collection and managementefficiency | 第92-93页 |
| 5.2.5 Dig deeply for taxpayer demand, and provide personalized service | 第93-94页 |
| 5.2.6 Play intermediary power, and improve taxation efficiency | 第94-95页 |
| 5.2.7 Strengthen cadre team construction, and improve assessment mechanism. | 第95-97页 |
| 6 Conclusion and outlook | 第97-100页 |
| 6.1 Innovation and main theories of research | 第97-98页 |
| 6.2 Limitation of the thesis | 第98页 |
| 6.3 Research prospect of the thesis | 第98-100页 |
| REFERENCES | 第100-103页 |
| Appendix | 第103-107页 |
