关键词: 税务系统, 结构方程模型, 满意度, 纳税人

Abstract: By drawing on the research results of the domestic and international customer satisfaction indexes， and under the guidance of the studies on the customer satisfaction indexes of public service， a structural equation model was established to fit the tax system of taxpayer satisfaction. The empirical study of S City was used to verify the model's feasibility， and calculate the scores of taxpayer satisfaction indexes. It was found that taxpayers' perceived quality exerts significant effect on taxpayer satisfaction. Besides， the effect of taxpayers' expectation on their satisfaction follows the path of taxpayer expectation to their perceived quality and to their satisfaction， whose direct effect is minimal. On this basis， the reasons of low taxpayer satisfaction were analyzed and several countermeasures and suggestions were put forward accordingly.

Key words: tax system, structural equation model, satisfaction, taxpayer