随着我国服务型政府的建设和税收征管数字化的提升，电子税务是税收治理中的重要组成部分。2021年中办、国办发布《关于进一步深化税收征管改革的意见》后，税务机关正着力构建全国统一且规范的电子税务局，旨在提升纳税人的服务体验。本研究以B市电子税务局为研究对象，运用问卷调查和深度访谈等研究方法，深入探讨纳税人满意度的影响因素及其作用机制，并揭示了纳税人期望、感知质量与纳税人满意度之间的复杂关系。研究发现，纳税人期望对感知质量具有显著的正向影响，表明纳税人对电子税务局的期望越高，其对服务质量的感知也越好。同时，感知质量被证实是提升纳税人满意度的关键因素，直接且显著地影响着纳税人的满意程度。值得注意的是，本研究发现纳税人满意度与纳税人抱怨之间存在正向关系。这一反常关系可能与纳税人对问题解决的期望以及对税务部门形象的固有认知有关。本研究为税务部门拓宽了纳税服务思考角度，即在提升纳税人满意度的同时，也需要关注并妥善处理纳税人的抱怨和反馈。本文旨在为B市电子税务局的改进提供实践指导，认为B市电子税务局可在运行稳定性、操作便捷性和个性化服务等方面改进优化，从而进一步提高纳税人的感知质量，为纳税人满意度的提升提供助力。
总体而言，本研究不仅为B市电子税务局的改进提供了有力的理论支持和实践指导，也为电子税务在税收征管现代化进程中的作用提供了新的视角和思考。同时，本研究的创新之处在于综合运用了多种研究方法，确保了研究方法的严谨性和数据的有效性。

With the development of China's service-oriented government and the digitization of tax collection and management, electronic taxation is playing an increasingly important role in tax governance. In response to the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the General Office of the CPC Central Committee and the General Office of the State Council in 2021, tax authorities are focusing on building a unified and standardized electronic tax service system nationwide, with the core objective of enhancing taxpayers' service experience. This study takes the electronic tax service system in City B as the research object, aiming to deeply explore the influencing factors and mechanisms of taxpayer satisfaction. Through a comprehensive application of research methods such as questionnaires and in-depth interviews, this study reveals the complex relationship between taxpayers' expectations, perceived quality, and satisfaction. The study finds that taxpayers' expectations have a significant positive impact on perceived quality, indicating that the higher the expectations of taxpayers towards the electronic tax service system, the better their perception of service quality. Meanwhile, perceived quality is proven to be a key factor in enhancing taxpayer satisfaction, directly and significantly affecting the degree of satisfaction. Notably, this study unexpectedly discovers a positive relationship between taxpayer satisfaction and complaints. This abnormal phenomenon may be related to taxpayers' expectations for problem resolution and their inherent perceptions of the tax department's image. This finding provides a new perspective for tax authorities, suggesting that while enhancing taxpayer satisfaction, they also need to pay attention to and properly handle taxpayers' complaints and feedback. The study finds that there is still room for improvement in the electronic tax service system in City B in terms of operational stability, ease of use, and personalized services. These issues not only affect taxpayers' perceived quality but also constrain the further improvement of taxpayer satisfaction. In response to these issues, this study proposes specific optimization suggestions aimed at providing practical guidance for improving the electronic tax service system in City B.
Overall, this study not only provides strong theoretical support and practical guidance for improving the electronic tax service system in City B but also offers a new perspective and insights into the role of electronic taxation in the modernization process of tax collection and management. Additionally, the innovation of this study lies in the comprehensive application of multiple research methods, ensuring the rigor of the research approach and the validity of the data.