服务利润链在税务代理服务行业中的应用研究
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摘要
我国的税务代理始于80年代中期，当时我国开始向社会主义市场经济过渡，加之税务机关征管改革的需要，一些地区的税务机关借鉴国际上的通行做法，对税务代理进行了探索。由于这一新生事物适应国家经济体制改革走势，可以减轻企业的涉税事务负担，降低纳税风险，维护其合法权益，同时还可以较好地保证国家的税收利益和税法的正确实施，降低征税成本，提高税务机关工作效率，得到了纳税人和税务机关的欢迎。
但是，我国的税务代理才刚刚兴起，各方面还很不成熟。从税务代理外部环境看，存在对税务代理认识上的偏差，并且税务代理市场不尽规范，税务代理的法律、制度不甚健全。从税务代理企业自身来看，由于企业对服务产品的特性认识不足，企业很少针对自己提供的服务开展有效的营销活动，即使有些税务代理机构进行了营销努力，但多数也是进行了简单的推销、文字宣传等，并没有运用最新的服务营销知识，进行适合企业实际情况的营销规划。并且，随着我国加入WTO后，国外的税务代理机构和税务代理人员将会进入我国代理市场。这些机构和人员先进的经营理念和管理方式，以及长期从事中介服务积累下来的制度和经验，这将对我国税务代理行业极大的竞争压力。我国税务代理企业要生存、要发展、要壮大，势必要运用先进的管理、营销知识提高自身的管理能力、业务素质和服务水平。
服务营销经过脱胎阶段、理论探索阶段和理论突破及实践阶段的发展，已经获得了很多的研究成果。1994年，由哈佛商学院赫斯克特、萨塞等人提出了"服务价值链"模型。这项历经二十多年、追踪考察了上千家服务企业的研究，从理论上揭示服务企业的利润是由顾客忠诚度决定的。服务利润链理论认为，在员工满意、忠诚、能力和服务效率，顾客价值、顾客满意、顾客忠诚，以及企业利润、成长能力之间存在着直接、牢固的相关关系。服务利润链的提出是服务营销学
上理论的创新和突破，它强调服务企业不仅要进行外部营销，获得顾客的满意和忠诚，还要实施内部营销，从而赢得员工的满意和忠诚，它还揭示了服务企业和员工如何向顾客传递高服务价值的途径。
本文是基于以下的基本思路和逻辑结构而展开研究:通过分析我国税务代理这种服务行业目前的特点、现状以及存在的不足，针对这些营销方面存在的问题，运用服务营销管理理论，总结出税务代理企业应用服务利润链管理的对策，并且重点对四川省直税务师事务所进行了服务利润链的设计和构建，以此论证服务利润链理论在税务代理企业中的应用。
全文共分五章。
第一章根据对我国税务代理行业的跟踪调研，概述和分析了税务代理服务产品的特征以及我国目前税务代理的现状和营销方面存在的不足。
第二章提出解决我国税务代理行业营销问题的服务营销理论，建立服务利润链的理论框架，在此基础上，针对我国税务代理行业的现状和存在的问题，分析服务利润链对于税务代理企业的意义，并且提出税务代理企业利用服务利润链管理的具体对策。
第三章、第四章和第五章根据四川省直税务师事务所的实际情况，分析研究企业如何实施内部营销，赢得员工的忠诚和满意，企业如何根据顾客价值等式，实现向顾客传递更高的服务价值，企业如何实施外部营销，获得顾客全面的满意和忠诚，以此完成对省直公司服务利润链的设计和构建，论证服务利润链理论在我国税务代理企业中应用方法。
Tax agency system in China began in the middle of the 1980s, when China was experiencing the change from the Planned Economy to the Market Economy. In order to meet the need of the reform in taxation, some tax administration agencies began to draw lesson from worldwide accepted regulations and make the first step into the tax agency system. The newly appeared system adapted well to the tendency of the reform in the economy system. It lightened the tax burden on the companies, reduced the risk and maintained those companies' legitimate rights and interests. Meanwhile it helped to guarantee the tax collection, reduce the cost the taxation, and improve the efficiency of the tax administration agencies. So it's welcomed by the tax bearers and the tax administration agencies widely.
While the tax agency system in China is far from being completed. First, judging from the external environment, there are some misunderstanding to the system and the corresponding jurisprudence is not perfect yet. Judging from the companies themselves, they have no enough recognition to the characteristic of their own products and seldom do effective marketing promotions. Even when there are some efforts made by the tax agencies, most are simple sale promotions or literal propagandas. They don't use up-to-date theories to make their practical programming. China has entered WTO so more and more taxation affair agencies and personnel from abroad have come to China. They bring in advanced theories and managerial approaches as well as some systems and experience with them. It will bring great pressure to our native agencies. We should try our best to learn and to use those advanced theories and managerial approaches to improve our management ability, operation diathesis and service level.
Marketing Promotion Theory has being developed from its being born out to the academic phase and now to the practical phase, and we've got a lot of research findings. James Heskett and Earl Sasser in the Business Institute of Harvard University bring forward the theory of the service profit chain. It's a research finding which has been practised on several thousand companies for more than 20 years. It reveals theoretically that the profit of a service company depends on the loyalty of the customers. According to the theory of the service profit chain, there are certain direct and substantial relations among the stuff's satisfaction, loyalty, ability, efficiency, the customers' value, satisfaction, loyalty and the company's profit, capability of growing. It's a creation and breakthrough to raise the theory of the service profit chain. It emphasizes that a service company should do marketing promotions to get not only the customers' but also the staff's satisfaction and loyalty. It tells a company and its stuff how to give the customers valuable service.
The research in this article is based on the following thought and logical structure. Analyze the current characteristic, actuality and deficiency of the tax agency system in China and summarize the countermeasures by using the marketing promotion theory; Put the emphases specially on the design and structure of the service profit chain carried out by the tax collectors' office of Sichuan Shengzhi so as to demonstrate the application of the theory of the service profit chain in the tax agency companies.
The article can be divided into 5 chapters.
Chapters 1, summary and analysis on the characteristic of the tax agency service and the current characteristic, actuality and deficiency of the tax agency system in China.
Chapters 2, bring forward the theory to settle the problems in the tax agency system in China setting up the theoretic framework of the service profit chain, and the meaning of the service profit chain to the tax agency
companies and countermeasures to the using of the service profit chain.
Chapters 3-5, analysis on how to carry out marketing promotion and gain the satisfaction and loyalty of the stuff, how to give the customers valuable service and gain the satisfact
但是，我国的税务代理才刚刚兴起，各方面还很不成熟。从税务代理外部环境看，存在对税务代理认识上的偏差，并且税务代理市场不尽规范，税务代理的法律、制度不甚健全。从税务代理企业自身来看，由于企业对服务产品的特性认识不足，企业很少针对自己提供的服务开展有效的营销活动，即使有些税务代理机构进行了营销努力，但多数也是进行了简单的推销、文字宣传等，并没有运用最新的服务营销知识，进行适合企业实际情况的营销规划。并且，随着我国加入WTO后，国外的税务代理机构和税务代理人员将会进入我国代理市场。这些机构和人员先进的经营理念和管理方式，以及长期从事中介服务积累下来的制度和经验，这将对我国税务代理行业极大的竞争压力。我国税务代理企业要生存、要发展、要壮大，势必要运用先进的管理、营销知识提高自身的管理能力、业务素质和服务水平。
服务营销经过脱胎阶段、理论探索阶段和理论突破及实践阶段的发展，已经获得了很多的研究成果。1994年，由哈佛商学院赫斯克特、萨塞等人提出了"服务价值链"模型。这项历经二十多年、追踪考察了上千家服务企业的研究，从理论上揭示服务企业的利润是由顾客忠诚度决定的。服务利润链理论认为，在员工满意、忠诚、能力和服务效率，顾客价值、顾客满意、顾客忠诚，以及企业利润、成长能力之间存在着直接、牢固的相关关系。服务利润链的提出是服务营销学
上理论的创新和突破，它强调服务企业不仅要进行外部营销，获得顾客的满意和忠诚，还要实施内部营销，从而赢得员工的满意和忠诚，它还揭示了服务企业和员工如何向顾客传递高服务价值的途径。
本文是基于以下的基本思路和逻辑结构而展开研究:通过分析我国税务代理这种服务行业目前的特点、现状以及存在的不足，针对这些营销方面存在的问题，运用服务营销管理理论，总结出税务代理企业应用服务利润链管理的对策，并且重点对四川省直税务师事务所进行了服务利润链的设计和构建，以此论证服务利润链理论在税务代理企业中的应用。
全文共分五章。
第一章根据对我国税务代理行业的跟踪调研，概述和分析了税务代理服务产品的特征以及我国目前税务代理的现状和营销方面存在的不足。
第二章提出解决我国税务代理行业营销问题的服务营销理论，建立服务利润链的理论框架，在此基础上，针对我国税务代理行业的现状和存在的问题，分析服务利润链对于税务代理企业的意义，并且提出税务代理企业利用服务利润链管理的具体对策。
第三章、第四章和第五章根据四川省直税务师事务所的实际情况，分析研究企业如何实施内部营销，赢得员工的忠诚和满意，企业如何根据顾客价值等式，实现向顾客传递更高的服务价值，企业如何实施外部营销，获得顾客全面的满意和忠诚，以此完成对省直公司服务利润链的设计和构建，论证服务利润链理论在我国税务代理企业中应用方法。
Tax agency system in China began in the middle of the 1980s, when China was experiencing the change from the Planned Economy to the Market Economy. In order to meet the need of the reform in taxation, some tax administration agencies began to draw lesson from worldwide accepted regulations and make the first step into the tax agency system. The newly appeared system adapted well to the tendency of the reform in the economy system. It lightened the tax burden on the companies, reduced the risk and maintained those companies' legitimate rights and interests. Meanwhile it helped to guarantee the tax collection, reduce the cost the taxation, and improve the efficiency of the tax administration agencies. So it's welcomed by the tax bearers and the tax administration agencies widely.
While the tax agency system in China is far from being completed. First, judging from the external environment, there are some misunderstanding to the system and the corresponding jurisprudence is not perfect yet. Judging from the companies themselves, they have no enough recognition to the characteristic of their own products and seldom do effective marketing promotions. Even when there are some efforts made by the tax agencies, most are simple sale promotions or literal propagandas. They don't use up-to-date theories to make their practical programming. China has entered WTO so more and more taxation affair agencies and personnel from abroad have come to China. They bring in advanced theories and managerial approaches as well as some systems and experience with them. It will bring great pressure to our native agencies. We should try our best to learn and to use those advanced theories and managerial approaches to improve our management ability, operation diathesis and service level.
Marketing Promotion Theory has being developed from its being born out to the academic phase and now to the practical phase, and we've got a lot of research findings. James Heskett and Earl Sasser in the Business Institute of Harvard University bring forward the theory of the service profit chain. It's a research finding which has been practised on several thousand companies for more than 20 years. It reveals theoretically that the profit of a service company depends on the loyalty of the customers. According to the theory of the service profit chain, there are certain direct and substantial relations among the stuff's satisfaction, loyalty, ability, efficiency, the customers' value, satisfaction, loyalty and the company's profit, capability of growing. It's a creation and breakthrough to raise the theory of the service profit chain. It emphasizes that a service company should do marketing promotions to get not only the customers' but also the staff's satisfaction and loyalty. It tells a company and its stuff how to give the customers valuable service.
The research in this article is based on the following thought and logical structure. Analyze the current characteristic, actuality and deficiency of the tax agency system in China and summarize the countermeasures by using the marketing promotion theory; Put the emphases specially on the design and structure of the service profit chain carried out by the tax collectors' office of Sichuan Shengzhi so as to demonstrate the application of the theory of the service profit chain in the tax agency companies.
The article can be divided into 5 chapters.
Chapters 1, summary and analysis on the characteristic of the tax agency service and the current characteristic, actuality and deficiency of the tax agency system in China.
Chapters 2, bring forward the theory to settle the problems in the tax agency system in China setting up the theoretic framework of the service profit chain, and the meaning of the service profit chain to the tax agency
companies and countermeasures to the using of the service profit chain.
Chapters 3-5, analysis on how to carry out marketing promotion and gain the satisfaction and loyalty of the stuff, how to give the customers valuable service and gain the satisfact
引文
1．李善同、华而诚主编，《21世纪初的中国服务业》，经济科学出版社（2002年9月第一版）
2．詹姆斯.赫斯克特等著，牛海鹏等译，《服务利润链》，华夏出版社（2001年1月第一版）
3．于建原等主编，《营销管理》，西南财经大学出版社（1999年5月第一版）
4．克里斯蒂.格鲁诺斯著，吴晓云、冯伟雄译，《服务市场营销管理》，复旦大学出版社（1998年1月第一版）
5．李海洋、牛海鹏编著，《服务营销》，企业管理出版社
6．王克威、龙飞咏编著，《顾客满意学》，企业管理出版社（1997年1月第一版）
7．保罗.R.蒂姆著，丁朝阳、黄载曦译，《留住你的客户》，西南财经大学出版社（2002年5月第一版）
8．牛立成主编，中国税务咨询协会，《怎样办好税务代理》，学苑出版社（1996年7月第一版）
9．成都市注册税务师协会编，《税务代理实务操作指南》
10．杨崇春著，《中国税务代理的现状与展望》，《中国税务报》原刊期号20000802
11．唐代全著，《试论我国税务代理现状、问题、对策》，《上海会计》原刊期号200005
2．詹姆斯.赫斯克特等著，牛海鹏等译，《服务利润链》，华夏出版社（2001年1月第一版）
3．于建原等主编，《营销管理》，西南财经大学出版社（1999年5月第一版）
4．克里斯蒂.格鲁诺斯著，吴晓云、冯伟雄译，《服务市场营销管理》，复旦大学出版社（1998年1月第一版）
5．李海洋、牛海鹏编著，《服务营销》，企业管理出版社
6．王克威、龙飞咏编著，《顾客满意学》，企业管理出版社（1997年1月第一版）
7．保罗.R.蒂姆著，丁朝阳、黄载曦译，《留住你的客户》，西南财经大学出版社（2002年5月第一版）
8．牛立成主编，中国税务咨询协会，《怎样办好税务代理》，学苑出版社（1996年7月第一版）
9．成都市注册税务师协会编，《税务代理实务操作指南》
10．杨崇春著，《中国税务代理的现状与展望》，《中国税务报》原刊期号20000802
11．唐代全著，《试论我国税务代理现状、问题、对策》，《上海会计》原刊期号200005