In the process of establishing a modern tax governance system, taxpayer service supervision and feedback collection are keys to ensuring service quality, enhancing taxpayer satisfaction, and promoting tax compliance. Efficient service supervision mechanisms and seamless feedback collection channels not only facilitate the timely identification and correction of issues in taxpayer services, but also boost taxpayers' trust and satisfaction with tax administration, thereby effectively enhancing tax compliance. Tax authorities can utilize diverse supervision and feedback channels to continuously enhance taxpayer service measures and refine taxpayer service mechanisms. This section will elaborate on taxpayer service supervision and feedback collection from two perspectives and launch two corresponding Taxpayer Service Products. 

Taxpayer service encompasses various stages, from policy enquiry to business handling, and any issues in these stages may impact the taxpayer's experience. Establishing a systematic service supervision mechanism is the institutional foundation for ensuring the quality of taxpayer service. Transparent service supervision mechanism is a key dimension of the World Bank's business environment assessment, directly influencing market participants' confidence in tax administration. OECD research also shows that a well-established taxpayer service supervision system can significantly increase taxpayers' trust in tax administration and improve tax compliance.

To achieve efficient tax supervision of taxpayer services, the following measures can be implemented. The first measure is to establish diversified supervision channels. Diverse governance entities can be introduced and the objectivity of external supervision can be enhanced by establishing strategic partnerships with third-party professional institutions. To expand supervision channels, in addition to traditional methods like complaint hotlines and suggestion boxes, online platforms and mobile applications are utilized to enable taxpayers to provide feedback anytime and anywhere. The second measure is to enhance the supervision and evaluation system. Tax authorities shall establish scientific and rational supervision and evaluation criteria which encompass various aspects such as service attitude, tax processing efficiency, and policy implementation. Regular assessments of taxpayer services can be conducted and the evaluation outcomes can be integrated with the performance appraisals of tax personnel to create an effective incentive and disciplinary mechanism. The third measure is to enhance the utilization of supervision outcomes. Tax authorities shall promptly address and provide feedback on issues identified during supervision, establish an issue log, track the implementation of corrective actions, and ensure substantive resolution of taxpayers' concerns. Meanwhile, common issues shall be summarized to provide a decision-making basis for tax authorities in improving policies and optimizing services.

So, how can we establish diverse supervision channels? We will launch the Taxpayer Service Product No.13: Enhance Supervision to Ensure the Professionalism and Impartiality of Taxpayer Services (to be released in 2028). 

In recent years, tax policies have rapidly evolved alongside the rise of the digital and green economies, rendering the traditional "one-way policy output" model inadequate in accurately addressing the actual needs of taxpayers. The feedback collection and response efforts conducted by tax authorities hold profound significance for both the optimization of their functions and the protection of taxpayers' rights and interests. First, systematically collecting and promptly responding to taxpayers' opinions and suggestions is a critical step in fostering positive interactions between tax authorities and taxpayers, as well as an essential component of achieving closed-loop management in tax governance. Second, by utilizing diversified online and offline channels to extensively collect taxpayers' opinions and suggestions regarding tax procedures, policy interpretation and service quality, tax authorities can better understand their actual needs. This enables more scientific and refined adjustments to tax policies and administrative measures. Third, a timely and effective feedback mechanism not only significantly improves taxpayers' satisfaction and sense of fulfillment but also promotes the dynamic optimization of tax policies and continuous enhancement of service practices, thereby fostering a more efficient and convenient tax business environment. Finally, by establishing a sound mechanism for feedback collection and responding to feedback, the tax governance model will gradually shift from "government-led" to "social co-governance", effectively reducing friction between tax authorities and taxpayers while providing practical support and institutional momentum for the democratic evolution of the global tax governance system.

So, how can we efficiently collect and provide feedback collection on taxpayers' opinions? We will launch the Taxpayer Service Product No.14: Keep Listening, Keep Improving (to be released in 2028).