This study explores the impact of tax collection and administration agency service satisfaction on corporate tax compliance under China's new tax collection and administration system. The paper first conducts a literature review and divides tax compliance into three dimensions: defensive compliance, institutional compliance, and loyal compliance. Tax service satisfaction is divided into normative satisfaction, comprehensive satisfaction, convenience satisfaction, and economic satisfaction. Four dimensions of satisfaction. Based on this, the paper puts forward the theoretical hypothesis of tax service satisfaction on tax compliance. By designing a questionnaire, using 130 enterprises in Kunming City, Yunnan Province, China as a sample, we conducted research, analysis and data collection . We conducted reliability and validity testing, correlation analysis and regression analysis on the data to verify the hypotheses proposed in the paper. The results show that most of the four satisfaction dimensions of tax service normative satisfaction, comprehensive satisfaction, convenience satisfaction, and economic satisfaction have a significant positive impact on tax compliance behavior. The results of this study provide a reference for China's tax collection and administration authorities to improve tax service satisfaction, thereby improving the tax compliance behavior of Chinese enterprises.

Wu Haiyan, Wang Runwei. The Impact of Tax Service Satisfaction on Tax Compliance in China. International Journal of Frontiers in Sociology (2024), Vol. 6, Issue 11: 75-81. https://doi.org/10.25236/IJFS.2024.061111.

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