Research On Optimizing Tax Service Under The Background Of "Internet Plus"

At present,our country is changing from traditional society to information society with rapid development of Internet technology.Internet will become an important channel to change the mode of economic development.On September 28^th,2015,the"Internet plus tax"action plan was promulgated by the State Administration of Taxation,which means that the Internet has ushered in new opportunities for development,and tax work has entered the era of"Internet plus".In 2019,the government work report pointed out that we should comprehensively promote the"Internet+",transform the traditional industries with the new technology and new mode,deepen the"Internet+government services",and actively explore a batch of reform measures with different characteristics,so as to promote the convenience of enterprises and the masses.Under this background,we should actively promote the"Internet plus"development process,take the Internet technology as a breakthrough to raise the level of tax service,and realize the transformation and development from mechanically to innovation driven,which is an inevitable requirement for China to improve the tax collection and management system and raise the level of tax collection and management.But at the same time,along with the progress of information technology,the development of tax business and the increasingly diversified demands of taxpayers,the traditional tax service mode is more and more difficult to meet the needs of taxpayers and tax organs themselves.On the other hand,because of the"Internet plus"tax service department at the initial stage,there are still unclear legal support,unstable operation system and immature data application.Many problems have led to tax authorities’difficulties in promoting"Internet plus"tax service.In view of this,we must think deeply about the current problems of tax service,actively seek solutions,and promote the improvement of tax service level.Therefore,further research on the level of tax service in the"Internet plus"era will not only help the implementation of the"Internet plus"action plan,but also optimize the social environment for taxation and promote the construction of a harmonious tax collection and payment relationship.This paper mainly discusses the situation of tax service in China from the following four aspects:The first part is the theoretical definition of“Internet plus”and tax service.The basic concepts of“Internet plus”and tax service are defined,and the theoretical basis and the opportunites and challenges of“Internet plus”affecting tax service are expounded in depth.The second part is the analysis of the status and problems of tax service under the background of"Internet+".This paper introduces the present situation of tax service under the background of"Internet plus"in China,and objectively expounds the existing problems of tax service from three aspects of pre-tax,tax and post-tax.The third part is case analysis based on NJ city.Starting from the micro subject,this paper probes into the problems and causes of tax service in the"Internet plus"era of NJ city.The fourth part is to draw lessons from international experience in tax service under the background of“Internet plus”.This part analyses the experience of tax service in the United States,Australia,Japan and Singapore,combines foreign advanced practices with China’s specific national conditions,and seeks valuable experience applicable to China.The fifh part is the suggestions to optimize tax service.In view of the deficiencies and reasons of tax service in the foregoing part and the Enlightenment from case analysis,this paper puts forward specific suggestions on further optimizing tax service in China from three aspects of pre-tax,tax and post-tax.