Research On The Countermeasures Of Optimizing Internet + Tax Service In G District Of Z City

Since the implementation of tax system reform in 1994,China has set up two sets of tax systems,State tax system and local tax system,to collect and manage tax.The tax separation system has played an active role in perfecting the financial and tax management.With the rapid development of economy and society and the comprehensive deepening of reform in various fields for more than 20 years,however,a series of problems have been gradually exposed in tax collection and administration,such as various kinds of inconvenience faced by taxpayers dealing with taxes,which affect the quality and effectiveness of tax service.Against this background,the State Taxation Administration issued a normative document,Cooperative Work Standard,in 2015,which relieve taxpayers from troubles dealing with taxes and standardizes tax collectors.Through the in-depth cooperation between state and local tax systems,taxpayers are allowed to “deal with taxes at one time”,which solves such problems in tax separation system as “vain attempts in tax treatment and declaration” and “information asymmetry”,etc.On March,5 of the same year,Premier Li Keqiang,for the first time,put forward the action plan of "Internet +” in government work report.Signed and approved by Li,the State Council issued the Guiding Opinions on Promoting the Action of Internet + Actively to promote Internet to shift from consumption area to production field,accelerate industrial development,enhance the innovation ability of various industries and motivate new advantages and impetus in economic and social development.As the deepening of the reform,both taxpayers and the Reform Implementation Scheme of further deepening “Internet + Government Service” and promoting “one website,one stop,one run” issued by the General Office of the State Council put forward higher requirements on the service quality and effectiveness of tax authorities,such as “one run at most”,“more on-line service,less off-line runs” and “full on-line service”,etc.The traditional model has been unable to meet the needs of taxpayers.On March 13,2018,a plan for institutional reform of the State Council was put forward in the first session of the 13 th National people's Congress.It was clearly pointed out that “the collection and management system of state and local tax systems will be reformed and the provincial and lower state and local tax agencies will be merged”,which will support the perfecting of “Internet + tax service” and present new requirements.How to make "Internet + tax service" a good job has become a difficult problem for tax authorities.Starting from the background of the current situation of "Internet + tax service" and the new situation of the combination of state and local tax systems,the importance of optimizing “Internet + tax service” is analyzed,the core concepts of "Internet +" and "Internet + tax service" are introduced and such theories as new public management theory,hierarchy of needs and taxpaying compliance theory,are elaborated in details to lay a solid theoretical foundation for the follow-up studies.Moreover,the opinions and suggestions on the construction of “Internet + tax service” in the current tax system are collected and analyzed through questionnaire,based on the demand of taxpayers.Further,a series of practical optimizing measures are put forward based on the current situation and relevant theories to improve the construction of the "Internet + tax service" tax system,which can bring a brand-new image to the new tax organization and help it to make new achievements and positive and constructive contribution to Chinese taxation.