A Study On Individual Income Tax Service In XX District Of Wuhan In "Internet Plus" Era

With the widespread use of the big data,China's State Administration of Taxation put forward the idea of “Internet+Taxation”.From this time on,the taxation service gradually migration away from the traditional model towards a model of “Internet+” service.In 2018,China has reformed present individual tax system by adopting classified comprehensive income tax system.SAT proposed constructs new taxation administration pattern system including self-declaration,withholding and remitting tax,year-end final settlement,optimization services,post supervision and inspection.Tax bureau demonstrates the latest taxpayer--focused service concepts and extends its innovative management philosophy of Information+Credit+Risk+Shared-governance.Due to the present reform of individual income tax,the environment,system,features objectives,contents,methods and objects of tax collection and tax service have changed a lot.It brings unprecedented challenge and opportunity to the tax office.This paper mainly studies the service of individual income taxpayers with Internet application under the new law in XX district of Wuhan,aiming to put forward countermeasures and suggestions for further strengthening service.Firstly,the paper gives some related concept definition,theoretical knowledge and laws,laying theoretical foundation of the research.Then,using questionnaire and field survey to find some existing difficulties and problems from the current situation which is described from tax officials,taxpayers and tax-related intermediary organizations.Following,the essay deeply analyzes what leads to the problems from six factors: object,system,environment,technology,regime and manpower.At last,the paper puts forward some countermeasures by learning from the advanced experience from the overseas,other research results and the collected suggestions,which can improve tax service efficiency and make all people share the fruits of reform and internet.